California § 25215.45
Full text of California Public Contract Code - PCC § 25215.45, with citation guidance and answers to common questions.
§ 25215.45.
(a) (1) Except as provided in paragraph (2), the lead-acid battery fees imposed pursuant to Sections 25215.25 and 25215.35 shall be collected 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 the purposes of this section, the reference to âfeepayerâ shall include a dealer and manufacturer. (2) Notwithstanding the petition for redetermination and claim for refund provisions of the Fee Collection Procedures Law (Article 3 (commencing with Section 55081) of Chapter 3 of, and Article 1 (commencing with Section 55221) of Chapter 5 of, Part 30 of Division 2 of the Revenue and Taxation Code), the California Department of Tax and Fee Administration shall not do either of the following: (A) Accept or consider any petition for redetermination of fees determined under this article if the petition is founded upon the grounds that a battery is or is not a lead-acid battery, as defined in Section 25215.1. The California Department of Tax and Fee Administration shall forward to the department any petition for redetermination that is based on those grounds. (B) Accept or consider a claim for refund of fees paid pursuant to this article, if the claim for refund is founded upon the grounds that a battery is or is not a lead-acid battery, as defined in Section 25215.1. The California Department of Tax and Fee Administration shall forward to the department any claim for refund that is based on these grounds. (b) The following persons shall register with the California Department of Tax and Fee Administration: (1) A dealer of lead-acid batteries. (2) A manufacturer of lead-acid batteries.
Frequently Asked Questions About California § 25215.45
What does Public Contract Code - PCC § 25215.45 cover?
Section 25215.45 is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 25215.45?
A common citation format is "Public Contract Code - PCC § 25215.45" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 25215.45 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.