Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Childhood Lead Poisoning Prevention Fee Regulations

Title 17 of the California Code of Regulations

Article 2. Fees

Regulation 33025

Effective July 19, 2001—Applicable beginning Calendar Year 2001¹

Regulation 33025. Fees Attributable to Leaded Gasoline.

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

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

(a) Each motor vehicle fuel distributor shall pay a fee, assessed and collected annually by the Board of Equalization pursuant to Health and Safety Code section 105310 and calculated as follows:

(A ÷ B) × D

WHERE:

A = Total gallons of motor vehicle fuel distributed in or about 1991 by each motor vehicle fuel distributor, as estimated by the Department based upon the best available data compiled and held by the Department.

The estimate of each motor vehicle fuel distributor's 1991 distributions shall include the Department's estimate of the total gallons of motor vehicle fuel distributed in 1991 from any and all business operations for which the motor vehicle fuel distributor is currently responsible, including by historical association as determined by the Department pursuant to section 33060.

B = Total gallons of motor vehicle fuel distributed in or about 1991 by all motor vehicle fuel distributors, as estimated by the Department based upon the best available data compiled and held by the Department.

D = $13,640,000.00 + the annual adjustment pursuant to Health and Safety Code section 105310(c).

(b) The fee is due on or before April 1 of each year.

History: 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 A Certificate of Compliance must be transmitted to OAL by 11-16-2001 or emergency language will be repealed by operation of law on the following day.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).

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 A Certificate of Compliance must be transmitted to OAL by 3-18-2002 or emergency language will be repealed by operation of law on the following day.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).

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 subsection (a) and amendment of Note, transmitted to OAL 7-16-2002 and filed 8-22-2002 (Register 2002, No. 34).

New second paragraph added to A 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.