PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]
Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41.
§§ 45001–45984 · 127 sections
CHAPTER 1. General Provisions and Definitions §§ 45001–45009 · 9 sections
- § 45001 This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.
- § 45002 The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in…
- § 45003 Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
- § 45004 The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed…
- § 45005 Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to…
- § 45006 “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust…
- § 45007 “Board” or “department” means the California Department of Tax and Fee Administration.
- § 45008 “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United…
- § 45009 “Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.
CHAPTER 2. The Integrated Waste Management Fee §§ 45051–45102 · 3 sections
ARTICLE 1. Imposition of Fee § 45051 · 1 section
- § 45051 The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.
ARTICLE 2. Registration and Security §§ 45101–45102 · 2 sections
- § 45101 Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part…
- § 45102 The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that…
CHAPTER 3. Determinations §§ 45151–45353 · 27 sections
ARTICLE 1. Reports and Payments §§ 45151–45158 · 10 sections
- § 45151 (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar…
- § 45152 (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying…
- § 45152.5 (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 45153 (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board…
- § 45153.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 45155 (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the…
- § 45156 (a) If the department finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of…
- § 45156.5 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or…
- § 45157 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 45158 (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 45160–45163 · 4 sections
- § 45160 (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 45161 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
- § 45162 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 45163 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Deficiency Determinations §§ 45201–45203 · 3 sections
- § 45201 (a) If the department is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has…
- § 45202 Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of…
- § 45203 If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to…
ARTICLE 3. Redeterminations §§ 45301–45307 · 7 sections
- § 45301 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a…
- § 45302 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 45303 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so…
- § 45304 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 45305 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
- § 45306 All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not…
- § 45307 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201.
ARTICLE 4. Jeopardy Determinations §§ 45351–45353 · 3 sections
- § 45351 If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount…
- § 45352 The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section…
- § 45353 In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative…
CHAPTER 4. Collection of Fee §§ 45401–45611 · 24 sections
ARTICLE 1. Suit for Fee §§ 45401–45402 · 2 sections
- § 45401 The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General…
- § 45402 In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie…
ARTICLE 2. Judgment for Fee §§ 45451–45452 · 2 sections
- § 45451 (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties…
- § 45452 (a) If the board determines that the amount of any fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
ARTICLE 3. Warrant for Collection §§ 45501–45503 · 3 sections
- § 45501 At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing…
- § 45502 The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services…
- § 45503 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue…
ARTICLE 4. Seizure and Sale §§ 45551–45554 · 4 sections
- § 45551 Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the…
- § 45552 Notice of the sale, and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the…
- § 45553 At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the…
- § 45554 If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the fee payer, the board shall return the excess…
ARTICLE 5. Miscellaneous §§ 45601–45611 · 13 sections
- § 45601 If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a fee payer which remains…
- § 45602 After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their…
- § 45603 All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,…
- § 45604 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
- § 45605 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
- § 45605.5 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
- § 45606 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by…
- § 45607 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
- § 45608 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
- § 45609 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest…
- § 45609.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 45609 an…
- § 45610 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under…
- § 45611 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
CHAPTER 5. Overpayments and Refunds §§ 45651–45801 · 23 sections
ARTICLE 1. Claim for Refund §§ 45651–45656 · 10 sections
- § 45651 If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or…
- § 45651.5 Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part to a customer as…
- § 45652 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which…
- § 45652.1 (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 45652.2 Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 45652.3 (a) A claim for refund that is otherwise valid under Section 45652 that is made in the case in which the amount of fee determined has not been paid in full…
- § 45653 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
- § 45654 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 45201.
- § 45655 Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section…
- § 45656 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 2. Suit for Refund §§ 45701–45708 · 8 sections
- § 45701 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
- § 45702 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
- § 45703 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
- § 45704 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 45705 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged…
- § 45706 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be…
- § 45707 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
- § 45708 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in…
ARTICLE 3. Recovery of Erroneous Refunds §§ 45751–45754 · 4 sections
- § 45751 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
- § 45752 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fee nor any party related to that…
- § 45753 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure…
- § 45754 In any action brought pursuant to subdivision (a) of Section 45751, the court may, with the consent of the Attorney General, order a change in the place of…
ARTICLE 4. Cancellations § 45801 · 1 section
- § 45801 If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to…
CHAPTER 6. Administration §§ 45851–45872 · 30 sections
ARTICLE 1. Administration §§ 45851–45855.6.4 · 11 sections
- § 45851 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
- § 45852 The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.
- § 45853 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
- § 45854 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
- § 45855 Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery.
- § 45855.5 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 45855.6 (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
- § 45855.6.1 A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or…
- § 45855.6.2 (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
- § 45855.6.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 45852.
- § 45855.6.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 45856–45872 · 19 sections
- § 45856 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 45857 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 45858 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers…
- § 45859 The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals…
- § 45860 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 45861 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 45862 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
- § 45863 The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented…
- § 45864 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 45865 (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 45866 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 45867 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 45867.5 (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where…
- § 45868 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 45868.5 (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
- § 45869 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
- § 45870 (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
- § 45871 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
- § 45872 (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an…
CHAPTER 7. Disposition of Proceeds § 45901 · 1 section
- § 45901 All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the…
CHAPTER 8. Violations §§ 45951–45956 · 6 sections
- § 45951 Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the…
- § 45952 Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its…
- § 45953 Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.
- § 45954 Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is…
- § 45955 Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in this part…
- § 45956 Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
CHAPTER 9. Disclosure of Information §§ 45981–45984 · 4 sections
- § 45981 (a) The board shall provide any information obtained under this part to the Department of Resources Recycling and Recovery. (b) The Department of Resources…
- § 45982 Neither the Department of Resources Recycling and Recovery, nor any person having an administrative duty under Part 9 (commencing with Section 15600) of…
- § 45983 Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given…
- § 45984 Nothing in this chapter limits or increases public access to information on any aspect of solid waste generation or disposal collected pursuant to other state…