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Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 4. Collection of Fee
Article 5. Miscellaneous
Section 55191
55191. Feepayer liability. (a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability for the same periods for taxes, fees, and surcharges administered pursuant to Part 30 (commencing with Section 55001), as applicable.
(b) (1) For purposes of this section, "fees administered pursuant to Part 30 (commencing with Section 55001)" shall include, but are not limited to:
(A) A charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code).
(B) A lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code.
(C) A covered electronic waste recycling fee pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code).
(D) A California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.
(E) A California electronic cigarette excise tax pursuant to the Healthy Outcomes and Prevention Education (HOPE) Act (Part 13.6 (commencing with Section 31000)).
(F) A cannabis excise tax pursuant to the Cannabis Tax Law (Part 14.5 (commencing with Section 34010)).
(2) "Fees administered pursuant to Part 30 (commencing with Section 55001)" shall not include the fee administered pursuant to Local Prepaid Mobile Telephony Services Collection Act (Part 21.1 (commencing with Section 42100)).
(c) This section shall be applied and administered in the same manner as specified in Sections 6071.1, 6811, 6812, 6813, 6814, and 6815.
History—Added by Stats. 2023, Ch. 511 (SB 889), in effect January 1, 2024.