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Business Taxes Law Guide—Revision 2024
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 Law
Regulation 3500
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).