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Business Taxes Law Guide—Revision 2024
Regional Railroad Accident Preparedness and Immediate Response Fee
Government Code
Title 2. Government of the State of California
Chapter 7. California Emergency Services Act
Article 3.9. Regional Railroad Accident Preparedness and Immediate Response
Inoperative pursuant to BNSF Railway Co., et al. v. California Department of Tax and Fee Administration, et al. (9th Cir. 2018) 904 F.3d 755
Section 8574.40
8574.40. Petition for redetermination; Claim for refund request. Notwithstanding the petition for redetermination and claim for refund provisions of the Fee Collection Procedures Law (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), the board shall not:
(a) Accept or consider a petition for redetermination of fees determined under this article if the petition is founded upon the grounds that the rail car content is or is not a hazardous material. The board shall forward to the director any appeal of a determination that is based on the grounds that the rail car content is or is not a hazardous material.
(b) Accept or consider a claim for refund of fees paid pursuant to this chapter if the claim is founded upon the grounds that the rail car content is or is not a hazardous material. The board shall forward to the director any claim for refund that is based on the grounds that the rail car content is or is not a hazardous material.
History—Added by Stats. 2015, Ch. 25 (SB 84), in effect June 24, 2015.