2022 RULEMAKING CALENDAR

SCHEDULE A: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED DURING THE YEAR 2021

Amend Regulation 3500 to update the list of fees and taxes collected by the California Department of Tax and Fee Administration pursuant to the Fee Collection Procedures Law (Rev. & Tax. Code, § 55001 et seq.).

California Code of Regulations Title and Sections Affected: Title 18, section 3500.

Statute(s) Being Implemented: Repeal of the Prepaid Mobile Telephony Services Surcharge Collection Act, part 21 (commencing with section 42001) of division 2 of the Revenue and Taxation Code, by its own terms effective January 1, 2020, and the addition of the Healthy Outcomes and Prevention Education (HOPE) Act, part 13.6 (commencing with section 31000) of division 2, to the Revenue and Taxation Code by Senate Bill No. (SB) 395 (Stats. 2021, ch. 489).

Responsible Agency Unit: California Department of Tax and Fee Administration - Business Tax and Fee Division - Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: N/A

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: June 2022

Projected to OAL for Review Date: June 2022

SCHEDULE B: PROPOSED REGULATIONS IMPLEMENTING STATUTES ENACTED PRIOR TO THE YEAR 2021

Amend and certify emergency Regulation 1684.5, Marketplace Sales, to implement, interpret, and make specific the Marketplace Facilitator Act (Rev. & Tax. Code, § 6040 et seq.).

California Code of Regulations Title and Sections Affected: Title 18, section 1684.5.

Statute(s) Being Implemented: Revenue and Taxation Code sections 6041, 6041.1, 6041.5, 6042, 6043, 6044, 6045, 6046 and 6203

Responsible Agency Unit: California Department of Tax and Fee Administration (CDTFA) – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: March 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: May 2022

Projected to OAL for Review Date: May 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: Amendments are currently in the CDTFA informal rulemaking process; emergency Regulation 1684.5 was approved and effective June 29, 2020.

Proposed new Regulation 3210 clarifies the meaning of terms used in the Lead- Acid Battery Recycling Act of 2016 (Health & Saf. Code, § 25215 et seq.) added by Assembly Bill No. (AB) 2153 (Stats. 2016, ch. 666), which imposes the Manufacturer Battery Fee and California Battery Fee.

California Code of Regulations Title and Sections Affected: Title 18, section 3210.

Statute(s) Being Implemented: Health and Safety Code sections 25215.1, 25215.25, and 25215.35

Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: September 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: October 2022

Projected to OAL for Review Date: October 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.

Proposed new Regulation 3220 clarifies the application of the Manufacturer Battery Fee, which is imposed on manufacturers for each lead-acid battery sold to dealers, wholesalers, distributors or other persons in California. The regulation also clarifies the types of sales that are excluded from the fee and the record keeping requirements for manufacturers subject to the fee.

California Code of Regulations Title and Sections Affected: Title 18, section 3220.

Statute(s) Being Implemented: Health and Safety Code sections 25215.1, 25215.3, 25215.35, 25215.45, and 25215.48; Revenue and Taxation Code section 55302

Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: September 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: October 2022

Projected to OAL for Review Date: October 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.

Proposed new Regulation 3230 clarifies the application of the California Battery Fee, which is imposed on consumers for each replacement lead-acid battery purchased from dealers. The regulation also clarifies the types of sales that are excluded from the fee and the record keeping requirements for dealers that are required to collect the fee.

California Code of Regulations Title and Sections Affected: Title 18, section 3230.

Statute(s) Being Implemented: Health and Safety Code sections 25215.1, 25215.25, and 25215.45; Revenue and Taxation Code section 55302

Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: September 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: October 2022

Projected to OAL for Review Date: October 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.

Proposed new Regulation 3240 provides procedures for manufacturers and dealers to obtain written certifications from purchasers that their purchases of lead-acid batteries are not subject to the lead-acid battery fees and provides that a manufacturer's or dealer's acceptance of a timely written certification in good faith creates a presumption that a sale of a lead-acid battery is not subject to either or both of the lead-acid battery fees.

California Code of Regulations Title and Sections Affected: Title 18, section 3240.

Statute(s) Being Implemented: Health and Safety Code sections 25215.25 and 25215.35

Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: September 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: October 2022

Projected to OAL for Review Date: October 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: The regulation is currently in the CDTFA informal rulemaking process.

Amend Regulation 2401 to clarify that the current Emergency Telephone Users Surcharge regulations apply to the Emergency Telephone Service Surcharge Act (Rev. & Tax. Code, § 41001 et seq.) operative prior to January 1, 2020. Propose new Emergency Telephone Users Surcharge regulations that clarify and conform to the Emergency Telephone Users Surcharge Act as amended by SB 96 (Stats. 2019, ch.54), operative January 1, 2020. Additionally, propose amendments to the Prepaid Mobile Telephony Services (MTS) regulations to make them consistent with amendments to the Local Prepaid MTS Surcharge Collection Act made by SB 1441 (Stats. 2020, ch. 179), and the repeal of the Prepaid MTS Surcharge Collection Act by its own terms effective January 1, 2020.

California Code of Regulations Title and Sections Affected: Title 18, new sections 2435, 2436, 2437, 2438, 2439, 2440, 2441, 2442, 2443, 2444, and 2445; Title 18, amend sections 2401, 2460, 2461, 2462.

Statute(s) Being Implemented: Revenue and Taxation Code sections 6452, 6455, 6479.3, 6479.5, 41003, 41004, 41005, 41006, 41007, 41007.1, 41007.2, 41007.3, 41007.5, 41009, 41011, 41015, 41016, 41016.5, 41020, 41021, 41023, 41024, 41028, 41040, 41051, 41052, 41052.1, 41053, 41053.1, 41055, 41056, 41060, 41062, 41073,41098, 41099, 41101, 41101.1, 41101.2, 41101.3, 41129, 41130, 42004, 42101, 42101.5, 42101.6, 42101.7, 42101.8, 42101.9, 42103, 42103.2, and 42105.

Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: September 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: October 2022

Projected to OAL for Review Date: October 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A

Adopt new Regulation 35401 to implement, interpret, and make specific section 2.3 of article XIII A of the California Constitution.

California Code of Regulations Title and Sections Affected: New chapter 5 and Regulation 35401 to be added to division 5 of title 18 of the California Code of Regulations.

Statute(s) Being Implemented: California Constitution, article XIII A, section 2.3.

Responsible Agency Unit: California Department of Tax and Fee Administration – Business Tax and Fee Division – Tax Policy Bureau

Contact Person and Phone Number: Ms. Kim DeArte (916) 309-5227

Projected Notice Publication Date: May 2022

Projected Public Hearing Date: TBD

Projected Adoption by Your Agency Date: July 2022

Projected to OAL for Review Date: July 2022

Report on the Status of all Uncompleted Rulemaking Described on Previous Calendars: N/A