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 42464.6

42464.6. Petition for redetermination and claim for refund. (a) The State Board of Equalization shall not accept or consider a petition for redetermination of fees determined under this chapter if the petition is founded upon the grounds that an item is or is not a covered electronic device. The State Board of Equalization shall forward to the department any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device.

(b) The State Board of Equalization shall not accept or consider a claim for refund of fees paid pursuant to this chapter if the claim is founded upon the grounds that an item is or is not a covered electronic device. The State Board of Equalization shall forward to the department any claim for refund that is based on the grounds that an item is or is not a covered electronic device.

History.—Added by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004.