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Business Taxes Law Guide—Revision 2024
Lead-Acid Battery Recycling Act of 2016
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.5. Hazardous Waste Control
Article 10.5. The Lead-Acid Battery Recycling Act of 2016
Section 25215.3
25215.3. Manufacturers not subject to the jurisdiction of the state. (a) A person who manufactures a lead-acid battery and is not subject to the jurisdiction of the state may agree in writing with the importer of that lead-acid battery to pay the manufacturer battery fee imposed pursuant to Section 25215.35 on behalf of the importer.
(b) A person who pays the manufacturer battery fee on behalf of an importer pursuant to subdivision (a) shall be credited, pursuant to Section 25215.56, for that payment, if the person does all of the following:
(1) The person submits to the jurisdiction of the state for purposes of the fees imposed under this article and registers with the California Department of Tax and Fee Administration to pay and remit the manufacturer battery fee.
(2) The person provides to the importer a statement on the invoice, contract, or other record documenting the transaction that includes the following information:
(A) The person’s manufacturer account number with the California Department of Tax and Fee Administration.
(B) An identification of the lead-acid battery or batteries sold that will be subject to the manufacturer battery fee.
(C) A statement that the person will pay the manufacturer battery fee to the state on behalf of the importer.
(3) The person retains records sufficient to document that the lead-acid battery for which the person has agreed to pay the manufacturer battery fee was delivered for retail sale in California, the identity of the importer of that battery, and that the statement required by paragraph (2) was provided to the importer of the battery in a timely manner pursuant to subdivision (c). The person shall retain these records for a period of no less than four years and shall make the records reasonably available to the California Department of Tax and Fee Administration upon request.
(c) (1) An importer of a lead-acid battery who receives a timely statement from a manufacturer pursuant to paragraph (2) of subdivision (b) shall be relieved from any obligation imposed pursuant to Section 25215.35 on the sale of that battery, provided that the manufacturer remits payment of the manufacturer battery fee to the state for the sale of that battery. A statement shall be considered timely if it is issued before the manufacturer bills the importer for the lead-acid battery, within the manufacturer’s normal billing and payment cycle, before delivery of the battery to the importer, or before the date on which a return would be due pursuant to Section 25215.47.
(2) An importer who has paid the manufacturer battery fee for a lead-acid battery and who subsequently receives an untimely statement that the fee has been paid for that battery may file a claim for a refund for any overpaid fees as provided in Article 3 (commencing with Section 55081) of Chapter 3 of, and Article 1 (commencing with Section 55221) of Chapter 5 of, Part 30 of Division 2 of the Revenue and Taxation Code.
(d) (1) On or before January 1, 2022, the California Department of Tax and Fee Administration shall submit to the Legislature a report relating to persons who have paid the manufacturer battery fee on behalf of an importer pursuant to subdivision (a). The report shall include, but is not limited to, all of the following information:
(A) Any regulations or policies adopted by the California Department of Tax and Fee Administration for purposes of ensuring compliance with the registration, returns, reporting, payments, audits, refunds, or collection requirements related to the manufacturer battery fee.
(B) The revenue impact as determined by the revenues paid or collected compared to the estimated revenue amount calculated by the Senate Committee on Appropriations in its analysis of the fiscal impact of Assembly Bill 2153 (Chapter 666 of the Statutes of 2016), adjusted as deemed appropriate by the California Department of Tax and Fee Administration to account for differences in reporting periods and to account for exemptions or exclusions that were not previously accounted for in that analysis or that were enacted after January 1, 2020.
(C) The fiscal impact of the manufacturer battery fee, including costs required to ensure compliance, costs related to audits, refunds, and administering regulations, and estimated cost savings.
(2) A report required to be submitted pursuant to this subdivision shall be submitted in compliance with Section 9795 of the Government Code.
(3) Pursuant to Section 10231.5 of the Government Code, the requirement for submitting a report pursuant to this subdivision is inoperative on January 1, 2025.
(e) This section shall become operative on January 1, 2020.
History—Added by Stats. 2019, Ch. 860, Sec. 5. (AB 142) Effective October 13, 2019, but Section operative January 1, 2020.