Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

California Tire Fee

Chapter 17. California Tire Recycling Act

Article 5. Financial Provisions

Section 42889

Text of section operative January 1, 2005 to deletionDecember 31, 2023

42889. Expenditure of funds. (a) deletionOf the moneys collected pursuant to Section 42885, an amount equal to seventy-five cents ($0.75) per tire on which the fee is imposed shall be transferred by the State Board of Equalization to the Air Pollution Control Fund. The state board shall expend those moneys, or allocate those moneys to the districts for expenditure, to fund programs and projects that mitigate or remediate air pollution caused by tires in the state, to the extent that the state board or the applicable district determines that the program or project remediates air pollution harms created by tires upon which the fee described in Section 42885 is imposed.

(b) The remaining moneys collected pursuant to Section 42885 shall be used to fund the waste tire program, and shall be appropriated to the deletiondepartment in the annual Budget Act in a manner consistent with the five-year plan adopted and updated by the deletiondepartment. These moneys shall be expended for the payment of refunds under this chapter and for the following purposes:

(1) To pay the administrative overhead cost of this chapter, not to exceed 6 percent of the total revenue deposited in the fund annually, or an amount otherwise specified in the annual Budget Act.

(2) To pay the costs of administration associated with collection, making refunds, and auditing revenues in the fund, not to exceed 3 percent of the total revenue deposited in the fund, as provided in subdivision (c) of Section 42885.

(3) To pay the costs associated with operating the tire recycling program specified in Article 3 (commencing with Section 42870).

(4) To pay the costs associated with the development and enforcement of regulations relating to the storage of waste tires and used tires. The deletiondepartment shall consider designating a city, county, or city and county as the enforcement authority of regulations relating to the storage of waste tires and used tires, as provided in subdivision (c) of Section 42850, and regulations relating to the hauling of waste and used tires, as provided in subdivision (b) of Section 42963. If the deletiondepartment designates a local entity for that purpose, the deletiondepartment shall provide sufficient, stable, and noncompetitive funding to that entity for that purpose, based on available resources, as provided in the five-year plan adopted and updated as provided in subdivision (a) of Section 42885.5. The deletiondepartment may consider and create, as appropriate, financial incentives for citizens who report the illegal hauling or disposal of waste tires as a means of enhancing local and statewide waste tire and used tire enforcement programs.

(5) To pay the costs of cleanup, abatement, removal, or other remedial action related to waste tire stockpiles throughout the state, including all approved costs incurred by other public agencies involved in these activities by contract with the deletiondepartment. Not less than six million five hundred thousand dollars ($6,500,000) shall be expended by the deletiondepartment during each of the following fiscal years for this purpose: 2001–02 to 2006–07, inclusive.

(6) To make studies and conduct research directed at promoting and developing alternatives to the landfill disposal of waste tires.

(7) To assist in developing markets and new technologies for used tires and waste tires. The deletiondepartment's expenditure of funds for purposes of this subdivision shall reflect the priorities for waste management practices specified in subdivision (a) of Section 40051.

(8) To pay the costs associated with implementing and operating a waste tire and used tire hauler program and manifest system pursuant to Chapter 19 (commencing with Section 42950).

(9) To pay the costs to create and maintain an emergency reserve, which shall not exceed one million dollars ($1,000,000).

(10) To pay the costs of cleanup, abatement, or other remedial action related to the disposal of waste tires in implementing and operating the Farm and Ranch Solid Waste Cleanup and Abatement Grant Program established pursuant to Chapter 2.5 (commencing with Section 48100) of Part 7.

(11) To fund border region activities specified in paragraph (8) of subdivision (b) of Section 42885.5.

(c) This section shall remain in effect only until deletionJanuary 1, 2024, and as of that date is repealed, unless a later enacted statute that is enacted before deletionJanuary 1, 2024, deletes or extends that date.

History.—Stats. 2006, Ch. 77 (AB 1803), in effect July 18, 2006, renumbered subdivision (a)(1) as (a), deleted "and until December 31, 2006," after "Commencing January 1, 2005," in the new subdivision (a); deleted paragraph (2) of subdivision (a); and substituted "(c)" for "(b)" after "provided in subdivision" in paragraph (2) of subdivision (b). Stats. 2008, Ch. 696 (SB 1781), in effect September 30, 2008, added ", and regulations relating to the hauling of waste and used tires, as provided in subdivision (b) of Section 42963" after "subdivision (c) of Section 42850" in paragraph (4) of subdivision (b). Stats. 2009, Ch. 333 (SB 167), in effect January 1, 2010, added paragraph (11) of subdivision (b). deletion Stats. 2013, Ch. 401 (AB 8), in effect September 28, 2013 replaced "Commencing January 1, 2005, of" with "Of" in first sentence of subdivision (a); substituted "department" for "board" throughout the section; and substituted "January 1, 2024" for "January 1, 2015" twice in subdivision (c).

Text of section operative deletionJanuary 1, 2024

42889. Expenditure of funds. Funding for the waste tire program shall be appropriated to the deletiondepartment in the annual Budget Act. The moneys in the fund shall be expended for the payment of refunds under this chapter and for the following purposes:

(a) To pay the administrative overhead cost of this chapter, not to exceed 5 percent of the total revenue deposited in the fund annually, or an amount otherwise specified in the annual Budget Act.

(b) To pay the costs of administration associated with collection, making refunds, and auditing revenues in the fund, not to exceed 3 percent of the total revenue deposited in the fund, as provided in subdivision (b) of Section 42885.

(c) To pay the costs associated with operating the tire recycling program specified in Article 3 (commencing with Section 42870).

(d) To pay the costs associated with the development and enforcement of regulations relating to the storage of waste tires and used tires. The deletiondepartment shall consider designating a city, county, or city and county as the enforcement authority of regulations relating to the storage of waste tires and used tires, as provided in subdivision (c) of Section 42850, and regulations relating to the hauling of waste and used tires, as provided in subdivision (b) of Section 42963. If the deletiondepartment designates a local entity for that purpose, the deletiondepartment shall provide sufficient, stable, and noncompetitive funding to that entity for that purpose, based on available resources, as provided in the five-year plan adopted and updated as provided in subdivision (a) of Section 42885.5. The deletiondepartment may consider and create, as appropriate, financial incentives for citizens who report the illegal hauling or disposal of waste tires as a means of enhancing local and statewide waste tire and used tire enforcement programs.

(e) To pay the costs of cleanup, abatement, removal, or other remedial action related to waste tire stockpiles throughout the state, including all approved costs incurred by other public agencies involved in these activities by contract with the deletiondepartment. Not less than six million five hundred thousand dollars ($6,500,000) shall be expended by the deletiondepartment during each of the following fiscal years for this purpose: 2001–02 to 2006–07, inclusive.

(f) To fund border region activities specified in paragraph (8) of subdivision (b) of Section 42885.5.

(g) This section shall become operative on deletionJanuary 1, 2024.

Stats. 2013, Ch. 401 (AB 8), in effect September 28, 2013, substituted "department" for "board" throughout the section; and substituted "January 1, 2024" for "January 1, 2015" in subdivision (g).