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Business Taxes Law Guide—Revision 2024
Childhood Lead Poisoning Prevention Fee Regulations
Title 17 of the California Code of Regulations
Article 3. Childhood Lead Poisoning Prevention Program Fees
Regulation 33010
Effective February 1, 1993 and Repealed July 19, 2001—Applicable to Calendar Year 1991 (or 1992 for facilities releasing lead into the ambient air) and Return (or Payment) due April 1, 1993, through Calendar Year 1999 (or 2000 for facilities releasing lead into the ambient air) and Return (or Payment) due April 1, 2001
Regulation 33010. Fees Attributable to Leaded Gasoline.
Reference: Section 372.7, Health and Safety Code.
Authority cited: Section 372.7, Health and Safety Code.
Each motor vehicle fuel distributor, as defined in Revenue and Taxation Code sections 7301 et seq., shall pay a fee, assessed by the Board of Equalization pursuant to Health and Safety Code section 372.7, calculated as follows:
(A ÷ B) × (C ÷ D) × $16,000,000*
WHERE:
A = Total gallons of motor vehicle fuel distributed by such distributor in the calendar year, two years prior to the annual fee assessment, with the first year assessment due April 1, 1993.
B = Total gallons of motor vehicle fuel distributed by all distributors in the calendar year, two years prior to the annual fee assessment.
C = Historical pounds of lead consumed by the motor vehicle fuel industry between 1929 through 1986 for use in California, which is taken to equal 1,336,046,000 pounds.
D = Historical pounds of lead consumed by the motor vehicle fuel and architectural coatings industry between 1929 through 1986 for use in California, which is taken to equal 1,583,568,947 pounds, plus one hundred times (100X) the total pounds of lead reported to be released into California ambient air in the most recent calendar year for which data are available, as reported pursuant to the Superfund Amendments and Reauthorization Act, Title III, Section 313.
________
* Dollar amount is that for fees due in 1993. This dollar amount is subject to annual adjustment pursuant to Health and Safety Code section 372.2 subdivision (c)(1) and (c)(2).
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 A Certificate of Compliance must be transmitted to OAL 6-1-93 or emergency language will be repealed by operation of law on the following day.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).