Proposed Amendments to Regulation 3500, Application of the Fee Collection Procedures

The California Department of Tax and Fee Administration (Department) proposes to adopt amendments to Regulation 3500, Application of the Fee Collection Procedures Law, to clarify that the California Electronic Cigarette Excise Tax, covered battery-embedded waste recycling fee, environmental mitigation surcharge, firearm, ammunition, and firearm precursor part excise tax, and lithium extraction excise tax are collected by the Department pursuant to the Fee Collection Procedures Law (Rev. & Tax. Code, § 55001 et seq.).