Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Childhood Lead Poisoning Prevention Fee Regulations
Title 17 of the California Code of Regulations
Article 4. Application to Reassess Fee
Effective July 19, 2001—Applicable beginning Calendar Year 2001¹
Regulation 33060. TRANSFER OF OPERATING ASSETS.
Authority cited: Sections 105310 and 131200, Health and Safety Code; Ch. 799, Stats. 1991, Sec. 11.
Reference: Sections 105250, 105310, 124160(b), and 124165, 131050, 131051, and 131052, Health and Safety Code.
(a) When an assessed business entity sells or transfers some or all of its operating assets to another business entity the Department will determine whether an historical association has been established between the two business entities. The Department will make a determination based upon the best available information compiled and held by the Department, without regard to whether an application has been filed by any party pursuant to section 33060(b). If an historical association has been established, then the acquiring business entity shall be responsible for the fee for the historic activity of the acquired business operations, beginning with the fee for the calendar year in which the operating assets were acquired.
(b) A party may file an application with the Department seeking a determination under section 33060(a), including an application seeking reconsideration of a determination already made by the Department under section 33060(a). An application filed under this section shall include:
(1) A brief statement, made under penalty of perjury, describing the business operations and business entities in question and stating the basis of the application;
(2) A copy of relevant portions of the purchase and sale agreement that would identify what assets were sold, when the assets were sold, and to whom the assets were sold;
(3) Any other documentation that would demonstrate a transfer of ownership of the operating assets, or otherwise support the stated basis of the application.
If the application is denied, the applicant may, within 30 days after receipt of the Department's written decision, request reconsideration of the decision from the Department. The request for reconsideration shall be in writing, and shall detail the reasons why the applicant believes the original decision was in error.
History: Added 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.