Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Integrated Waste Management Fee Regulations

Title 18 of the California Code of Regulations


Integrated Waste Management Fee Regulations

CALIFORNIA CODE OF REGULATIONS

Division 2. State Board of Equalization—Business Taxes Chapter 8.3. Integrated Waste Management Fee

Regulation 3301. Records.

Authority cited: Section 45851, Revenue and Taxation Code.

Reference: Section 45852, Revenue and Taxation Code.

(a) GENERAL. A feepayerdeletion shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901. Notwithstanding the record keeping requirements of the Department of Resources Recycling and Recovery set forth at California Code of Regulations, Title 14, Section 17414, for fee collection purpose the feepayerdeletion shall retain and preserve records for a period of not less than four years except as provided in Section 4901.

(b) SPECIFIC APPLICATIONS. In addition to the record keeping requirements set forth in subdivision (a), feepayersdeletion shall comply with the following requirements. A feepayerdeletion shall keep complete records, including but not limited to:

(1) Weight tickets or other source documents recording amounts of waste entering the landfill.

(2) Documentation supporting the validity of volumetric conversion factors used as an alternative to actual weight to report waste tonnage.

(3) Reports to other local and state agencies of waste tonnage disposed.

History: Adopted February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. General record keeping requirements can be found at the cite referenced in subdivision (a). Subdivision (b) has been added to identify additional record keeping requirements.

Amended August 23, 2011, effective October 10, 2011. deletionReplaced deletion"Integrated Waste Management Board" with deletion"Department of Resources Recycling and Recovery" in subdivision (a).

Amended May 31, 2012, effective July 3, 2012. Changes without regulatory effect replacing the references to "fee payer" with references to "feepayer" and replacing the reference to "fee payers" with a reference to "feepayers".

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Regulation 3302. Relief from Liability.

Reference: Section 45157, Revenue and Taxation Code.

A person may be relieved from the liability for the payment of the integrated waste management fee, including any penalties and interest added to those fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Code of Regulations, Title 18, Section 4902.

History: Adopted February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. Requirements for relief from liability can be found at the referenced cite.

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Regulation 3302.1. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.

Authority cited: Section 45851, Revenue and Taxation Code. Reference: Sections 45158 and 45651-45656, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.

A spouse or registered domestic partner claiming relief from liability for the integrated waste management fee, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 4903 are met.

History: Adopted March 23, 2010, effective June 17, 2010.

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Regulation 3303. Payment by Electronic Funds Transfer.

Reference: Sections 45160 and 45162, Revenue and Taxation Code.

Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.

History: Adopted March 22, 2005, effective July 7, 2005. The underscored citation indicates an electronic hyperlink to the cite.