Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Childhood Lead Poisoning Prevention Fee Regulations

Title 17 of the California Code of Regulations

Article 1. Definitions

Regulation 33010

Effective July 19, 2001—Applicable beginning Calendar Year 2001¹

Regulation 33010. Historically Associated.

Authority cited: Sections 105310 and 131200, Health and Safety Code; and Ch. 799, Stats. 1991, Sec. 11.

Reference: Sections 105310, 124165, 131050, 131051, and 131052, Health and Safety Code.

"Historically Associated" means that the business entity has a significant relationship to another business entity, such as a business entity which:

(a) Is the alter ego, successor, successor-in-interest, or predecessor, in full or part, of another business entity;

(b) Purchased controlling or significant interest in another business entity;

(c) Exists by way of incorporation of a privately held business entity;

(d) Exists by way of a merger, consolidation, or reorganization of another business entity;

(e) Acquired the products of another business entity, unless the business entity from which the products were acquired is assessed a fee for the same products;

(f) Acquired a trademark or the goodwill of another business entity, unless the business entity from which the trademark or goodwill was acquired is assessed a fee for the same products.

(g) Acquired significant operating assets from another business entity, including, but not limited to, acquisition of substantially all of a means of production, such as a factory or refinery.

History: New section filed 2-1-93 as an emergency; operative 2-1-93 (Register 93, No. 6). A Certificate of Compliance must be transmitted to OAL 6-1-93 or emergency language will be repealed by operation of law on the following day.

Certificate of Compliance as to 2-1-93 order transmitted to OAL 6-1-93 and filed 7-12-93 (Register 93, No. 29).

Repealer and new section filed 7-19-2001 as an emergency; operative 7-19-2001. A Certificate of Compliance must be transmitted to OAL by 11-16-2001 or emergency language will be repealed by operation of law on the following day. Exempt from OAL review pursuant to Health and Safety Code section 105310(h) (Register 2001, No. 29).

Repealer and new section refiled 11-14-2001 as an emergency; operative 11-17-2001. A Certificate of Compliance must be transmitted to OAL by 3-18-2002 or emergency language will be repealed by operation of law on the following day. Exempt for OAL review pursuant to Health and Safety Code section 105310(h) (Register 2001, No. 46).

Repealer and new section refiled 3-12-2002 as an emergency; operative 3-19-2002. A Certificate of Compliance must be transmitted to OAL by 7-17-2002 or emergency language will be repealed by operation of law on the following day. Exempt for OAL review pursuant to Health and Safety Code section 105310(h) (Register 2002, No. 11).

Certificate of Compliance as to 3-12-2002 order, including amendment of first paragraph and amendment of Note, transmitted to OAL 7-16-2002 and filed 8-22-2002 (Register 2002, No. 34).

New subdivision (g) added and subdivision (f) and Note amended 1/29/2009.

¹ When the basis for application of the fee on motor vehicle fuel distributors and architectural coatings distributors changed, as of July 19, 2001, from gallons distributed by the feepayer two years prior to the year the fee was assessed (e.g., gallons distributed in 1991 reported April 1, 1993), to the feepayer's market share of gallons distributed in 1991 and 1978, respectively, the calendar year 2000 was no longer relevant to any fee calculation for motor vehicle fuel distributors and architectural coatings distributors.