Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Integrated Waste Management Fee Regulations

Title 18 of the California Code of Regulations

Regulation 3301

Regulation 3301. Records.

Reference: Section 45852, Revenue and Taxation Code.

Authority cited: Section 45851, 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. Notwithstanding the record keeping requirements of the Department of Resources Recycling and Recovery set forth at California Code of Regulations, Title 14, Section 17414, for fee collection purpose the feepayer shall retain and preserve records for a period of not less than four years except as provided in Section 4901.

(b) Specific applications. In addition to the record keeping requirements set forth in subdivision (a), feepayers shall comply with the following requirements. A feepayer shall keep complete records, including but not limited to:

(1) Weight tickets or other source documents recording amounts of waste entering the landfill.

(2) Documentation supporting the validity of volumetric conversion factors used as an alternative to actual weight to report waste tonnage.

(3) Reports to other local and state agencies of waste tonnage disposed.

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.

Amended August 23, 2011, effective October 10, 2011. Replaced "Integrated Waste Management Board" with "Department of Resources Recycling and Recovery" in subdivision (a).

Amended May 31, 2012, effective July 3, 2012. Replaced the references to "fee payer" with references to "feepayer" and replaced the reference to "fee payers" with a reference to "feepayers".