CDTFA Business Tax Regulations (18 CCR)
Cal. Code Regs., tit. 18, § 35014 — 35014. Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling Act
Reference: Section 25215.45, Health and Safety Code.
A petition for redetermination of the California battery fee or manufacturer battery fee will be acknowledged. However, no determination will be made as to whether an item is or is not a lead-acid battery. A petition for redetermination based on such grounds will be forwarded to the California Department of Toxic Substances Control for determination in accordance with Health and Safety Code section 25215.45.
History-New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019.
Note.-Authority cited: Sections 15570.40 and 15606, Government Code; Section 55301, Revenue and Taxation Code.
Source: official text