Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Covered Electronic Waste Recycling Fee

Public Resources Code

CHAPTER 8.5 ELECTRONIC WASTE RECYCLING

Article 3. Covered Electronic Waste Recycling Fee

Section 42464.2

42464.2. Collection of fees by board. [Repealed by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004.]

42464.2. Collection of fees. The State Board of Equalization shall collect the covered electronic waste recycling fee pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For the purposes of this section, the reference in the Fee Collection Procedures Law to "feepayer" shall include a retailer, a consumer, and a vendor, in the case of a retailer's election pursuant to paragraph (2) of subdivision (d) of Section 42464.

History.—Added by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004. Stats. 2005, Ch. 59 (AB 575), in effect July 18, 2005, added "covered electronic waste recycling" after "shall collect the"; deleted "imposed" after "fee"; deleted "this chapter under" after "pursuant to"; substituted "the" for "a"; added a comma and deleted "and" after "shall include a retailer"; and added after "a consumer" ", and a vendor, in the case of a retailer's election pursuant to paragraph (2) of subdivision (d) of Section 42464."