California Public Resources Code

§ 42064

PRC § 42064 Effective Jan 1, 2024Div. 30 · Part 3 · Ch. 3 · Art. 3

Statute text

(a)(1) The environmental mitigation surcharge imposed by this section shall be collected annually by the California Department of Tax and Fee Administration in accordance with the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of this chapter, the references in the Fee Collection Procedures Law to “fee” shall include the environmental mitigation surcharge imposed by this section, and references to “feepayer” shall include a person required to pay the environmental mitigation surcharge imposed by this section.

(2)Notwithstanding the appeal provisions in the Fee Collection Procedures Law, a determination by the department that a person is required to pay an environmental mitigation surcharge, or a determination by the department regarding the amount of that environmental mitigation surcharge, is subject to review under Section 42064.01 and is not subject to a petition for redetermination by the California Department of Tax and Fee Administration.

(3)Notwithstanding the refund provisions in the Fee Collection Procedures Law, the California Department of Tax and Fee Administration shall not accept any claim for refund that is based on the assertion that a determination by the department improperly or erroneously calculated the amount of the environmental mitigation surcharge, or incorrectly determined that the person or entity is subject to the environmental mitigation surcharge, unless that determination has been set aside by the department or a court reviewing the determination of the department.

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Legislative history

Amended by Stats. 2023, Ch. 848, Sec. 9. (AB 1526) Effective January 1, 2024. Repealed as of January 1, 2037, by its own provisions.