California Revenue and Taxation Code

§ 55191

RTC § 55191 Effective Jan 1, 2024Div. 2 · Part 30 · Ch. 4 · Art. 4

Statute text

(a)To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability for the same periods for taxes, fees, and surcharges administered pursuant to Part 30 (commencing with Section 55001), as applicable.

(b)(1) For purposes of this section, “fees administered pursuant to Part 30 (commencing with Section 55001)” shall include, but are not limited to:

(A)A charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code).

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Legislative history

Added by Stats. 2023, Ch. 511, Sec. 35. (SB 889) Effective January 1, 2024.