ARTICLE 5. Financial Provisions [42885. - 42889.4.]

Article 5 added by Stats. 1990, Ch. 35, Sec. 25.

§§ 42885–42889.4 · 9 sections

• § 42885 (a) For purposes of this section, “California tire fee” means the fee imposed pursuant to this section. (b) (1) A person who purchases a new tire, as defined…
• § 42885.5 (a) The department shall adopt a five-year plan, which shall be updated every two years, to establish goals and priorities for the waste tire program and each…
• § 42885.7 (a) To the extent feasible, the department shall strengthen the California tire tracking system to quantify more precisely the number of used tires flowing…
• § 42886 The fees remitted pursuant to Section 42885 are due and payable quarterly on or before the 15th day of the month following each calendar quarter.
• § 42886.1 (a) The California Department of Tax and Fee Administration, if it deems it necessary in order to ensure payment to or facilitate the collection by the state…
• § 42887 Except in the case of fraud, intent to evade this chapter or rules and regulations adopted to implement this chapter, or failure to file a return, the notice…
• § 42888 (a) Except as agreed to by the board, no refund shall be approved by the board after three years from the date the payment was due for which the overpayment…
• § 42889 (a) All revenues, interest, and penalties derived from the California Tire Fee, less refunds and reimbursement to the California Department of Tax and Fee…
• § 42889.4 If facilities are permitted to burn tires in the previous calendar year, the State Air Resources Board, in conjunction with air pollution control districts and…