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Business Taxes Law Guide—Revision 2024

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Fee Collection Procedures Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 8.5. Fee Collection Procedures


Regulation 3500. Application of the Fee Collection Procedures Law.

Reference: Section 25215.45, Health and Safety Code; Sections 4629.5, 42464.2 and 42882, Public Resources Code; Section 893, Public Utilities Code; Sections 34013, 42103, and 44003, Revenue and Taxation Code; Section 1537, Water Code

The fees and taxes collected pursuant to the Fee Collection Procedures Law include the California Battery Fee, California Tire Fee, Cannabis Cultivation Tax, Cannabis Excise Tax, Covered Electronic Waste Recycling Fee, Local Charges required to be collected by sellers other than direct sellers pursuant to the Local Prepaid Mobile Telephony Services Collection Act, Lumber Products Assessment, Manufacturer Battery Fee, Marine Invasive Species Fee, Natural Gas Surcharge, and Water Rights Fee.

History—Adopted January 27, 2010, effective March 30, 2010.

Amended, January 26, 2016, effective March 17, 2016. Changes without regulatory effect adding references to "Local Charges required to be collected by sellers other than direct sellers pursuant to the Local Prepaid Mobile Telephony Services Collection Act," the "Lumber Products Assessment," and "Prepaid Mobile Telephony Services Surcharge required to be collected by sellers other than direct sellers" to the regulation's text; and adding references to Public Resources Code section 4629.5 and Revenue and Taxation Code sections 42020 and 42103 to the regulation's reference note.

Changes without regulatory effect to add the "California Battery Fee," "Cannabis Cultivation Tax," "Cannabis Excise Tax," and "Manufacturer Battery Fee" to the list of fees and taxes collected pursuant to the Fee Collection Procedures Law; and add references to Health and Safety Code section 25215.45 and Revenue and Taxation Code section 34013 to the regulation's reference note; filed July 10, 2019, pursuant to section 100, title 1, California Code of Regulations (Register 2019, No. 29).

Changes without regulatory effect to delete "Prepaid Mobile Telephony Services Surcharge required to be collected by sellers other than direct sellers" from the list of fees and taxes collected pursuant to the Fee Collection Procedures Law and add references to Government Code sections 15570.22 and 15570.24 to the regulation’s history note; filed June 8, 2022, pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 23).

Regulation 3501. Records.

Reference: Section 55302, Revenue and Taxation Code.

(a) General. A feepayer shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901.

(b) Specific applications. In addition to the record keeping requirements set forth in subdivision (a), feepayers subject to the Ballast Water Management Fee shall keep records documenting ballast water loading and discharge, ship schedules, ports of call and routes taken.

History— Adopted February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. General record keeping requirements can be found at the cite referenced in subdivision (a). Subdivision (b) has been added to identify additional record keeping requirements.

Regulation 3502. Relief from Liability.

Reference: Section 55045, Revenue and Taxation Code.

A person may be relieved from the liability for the payment of the taxes or fees required to be collected pursuant to the Fee Collection Procedures Law, Part 30, (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code, including any penalties and interest added to the taxes or fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board described in California Code of Regulations, Title 18, Section 4902.

History— Adopted February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. Requirements for relief from liability can be found at the referenced cite.

Adopted January 27, 2010, effective March 30, 2010. Deleted the second paragraph, which read: "The fees and taxes collected pursuant to the Fee Collection Procedures Law include the California Tire Fee, Ballast Water Management Fee, and Natural Gas Surcharge."

Regulation 3502.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Authority cited: Section 55301, Revenue and Taxation Code. Reference: Section 55045.1, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.

A spouse or registered domestic partner claiming relief from liability for tax, fees, or surcharge under the fee collection procedures law, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.

History— Adopted March 23, 2010, effective June 17, 2010.

Amendments filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Amendments refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Amendments 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. The amendments replaced the reference to Regulation "4903" with a reference to Regulation "35055" in the regulation's text and replaced the reference to "Sections 55045.1 and 55221-55226" with a reference to "Section 55045.1" in the regulation's reference note.

Regulation 3503. Payment by Electronic Funds Transfer.

Reference: Sections 55050 and 55052, Revenue and Taxation Code.

Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.

History— Adopted March 22, 2005, effective July 7, 2005. The underscored citation indicates an electronic hyperlink to the cite.