2007 California Public Resources Code Article 3. Covered Electronic Waste Recycling Fee

CA Codes (prc:42464-42464.8)

42464.  (a) On and after January 1, 2005, or as otherwise provided
by Section 25214.10.1 of the Health and Safety Code, a consumer shall
pay a covered electronic waste recycling fee upon the purchase of a
new or refurbished covered electronic device, in the following
amounts:
   (1) Six dollars () for each covered electronic device with a
screen size of less than 15 inches measured diagonally.
   (2) Eight dollars () for each covered electronic device with a
screen size greater than or equal to 15 inches but less than 35
inches measured diagonally.
   (3) Ten dollars () for each covered electronic device with a
screen size greater than or equal to 35 inches measured diagonally.
   (b) Except as provided in subdivision (d), a retailer shall
collect from the consumer a covered electronic waste recycling fee at
the time of the retail sale of a covered electronic device.
   (c) (1) A retailer may retain 3 percent of the covered electronic
waste recycling fee as reimbursement for all costs associated with
the collection of the fee and shall transmit the remainder of the fee
to the state pursuant to Section 42464.4.
   (2) If a retailer makes an election pursuant to paragraph (2) of
subdivision (d), and the conditions of subparagraphs (A), (B), and
(C) of paragraph (2) of subdivision (d) are met, the vendor, in lieu
of the retailer, may retain 3 percent of the covered electronic waste
recycling fee as reimbursement for all costs associated with the
collection of the fee and the vendor shall transmit the remainder of
the fee to the state pursuant to Section 42464.4.
   (d) (1) If a retailer elects to pay the covered electronic waste
recycling fee on behalf of the consumer, the retailer shall provide
an express statement to that effect on the receipt given to the
consumer at the time of sale. If a retailer elects to pay the covered
electronic waste recycling fee on behalf of the consumer, the fee is
a debt owed by the retailer to the state, and the consumer is not
liable for the fee.
   (2) A retailer may elect to pay the covered electronic waste
recycling fee on behalf of the consumer by paying the covered
electronic waste recycling fee to the retailer's vendor, but only if
all of the following conditions are met:
   (A) The vendor is registered with the State Board of Equalization
to collect and remit the covered electronic waste recycling fee
pursuant to this chapter.
   (B) The vendor holds a valid seller's permit pursuant to Article 2
(commencing with Section 6066) of Chapter 2 of Part 1 of Division 2
of the Revenue and Taxation Code.
   (C) The retailer pays the covered electronic waste recycling fee
to the vendor that is separately stated on the vendor's invoice to
the retailer.
   (D) The retailer provides an express statement on the invoice,
contract, or other record documenting the sale that is given to the
consumer, that the covered electronic waste recycling fee has been
paid on behalf of the consumer.
   (3) For the purpose of making the election in paragraph (2), if
the conditions set forth in subparagraphs (A), (B), (C), and (D) of
paragraph (2), are met, the covered electronic waste recycling fee is
a debt owed by the vendor to the state, and the retailer is not
liable for the fee.
   (e) The retailer shall separately state the covered electronic
waste recycling fee on the receipt given to the consumer at the time
of sale.
   (f) On or before August 1, 2005, and, thereafter, no more
frequently than annually, and no less frequently than biennially, the
board, in collaboration with the department, shall review, at a
public hearing, the covered electronic waste recycling fee and shall
make any adjustments to the fee to ensure that there are sufficient
revenues in the account to fund the covered electronic waste
recycling program established pursuant to this chapter. Adjustments
to the fee that are made on or before August 1, shall apply to the
calendar year beginning the following January 1. The board shall base
an adjustment of the covered electronic waste recycling fee on both
of the following factors:
   (1) The sufficiency, and any surplus, of revenues in the account
to fund the collection, consolidation, and recycling of covered
electronic waste that is projected to be recycled in the state.
   (2) The sufficiency of revenues in the account for the board and
the department to administer, enforce, and promote the program
established pursuant to this chapter, plus a prudent reserve not to
exceed 5 percent of the amount in the account.




42464.2.  The State Board of Equalization shall collect the covered
electronic waste recycling fee pursuant to the Fee Collection
Procedures Law (Part 30 (commencing with Section 55001) of Division 2
of the Revenue and Taxation Code). For the purposes of this section,
the reference in the Fee Collection Procedures Law to "feepayer"
shall include a retailer, a consumer, and a vendor, in the case of a
retailer's election pursuant to paragraph (2) of subdivision (d) of
Section 42464.



42464.4.  (a) The covered electronic waste recycling fee shall be
due and payable quarterly on or before the last day of the month
following each calendar quarter.  The payments shall be accompanied
by a return in the form as prescribed by the State Board of
Equalization or that person authorized to collect, including, but not
limited to, electronic media.
   (b) The State Board of Equalization may require the payment of the
fee and the filing of returns for other than quarterly periods.




42464.6.  (a) The State Board of Equalization shall not accept or
consider a petition for redetermination of fees determined under this
chapter if the petition is founded upon the grounds that an item is
or is not a covered electronic device.  The State Board of
Equalization shall forward to the department any appeal of a
determination that is based on the grounds that an item is or is not
a covered electronic device.
   (b) The State Board of Equalization shall not accept or consider a
claim for refund of fees paid pursuant to this chapter if the claim
is founded upon the grounds that an item is or is not a covered
electronic device.  The State Board of Equalization shall forward to
the department any claim for refund that is based on the grounds that
an item is or is not a covered electronic device.



42464.8.  Notwithstanding Section 55381 of the Revenue and Taxation
Code, the State Board of Equalization may disclose the name, address,
account number, and account status of a person registered with the
State Board of Equalization to collect and remit the covered
electronic waste recycling fee.