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 in
subdivision (g), shall pay a California tire fee of one dollar and
seventy-five cents ($1.75) per tire.
(2) The retail seller shall charge the retail purchaser the amount
of the California tire fee as a charge that is separate from, and
not included in, any other fee, charge, or other amount paid by the
retail purchaser.
(3) The retail seller shall collect the California tire fee from
the retail purchaser at the time of sale and may retain 1 1/2 percent
of the fee as reimbursement for any costs associated with the
collection of the fee. The retail seller shall remit the remainder to
the state on a quarterly schedule for deposit in the California Tire
Recycling Management Fund, which is hereby created in the State
Treasury.
(c) The board, or its agent authorized pursuant to Section 42882,
shall be reimbursed for its costs of collection, auditing, and making
refunds associated with the California Tire Recycling Management
Fund, but not to exceed 3 percent of the total annual revenue
deposited in the fund.
(d) The California tire fee imposed pursuant to subdivision (b)
shall be separately stated by the retail seller on the invoice given
to the customer at the time of sale. Any other disposal or
transaction fee charged by the retail seller related to the tire
purchase shall be identified separately from the California tire fee.
(e) A person or business who knowingly, or with reckless
disregard, makes a false statement or representation in a document
used to comply with this section is liable for a civil penalty for
each violation or, for continuing violations, for each day that the
violation continues. Liability under this section may be imposed in a
civil action and shall not exceed twenty-five thousand dollars
($25,000) for each violation.
(f) In addition to the civil penalty that may be imposed pursuant
to subdivision (e), the board may impose an administrative penalty in
an amount not to exceed five thousand dollars ($5,000) for each
violation of a separate provision or, for continuing violations, for
each day that the violation continues, on a person who intentionally
or negligently violates a permit, rule, regulation, standard, or
requirement issued or adopted pursuant to this chapter. The board
shall adopt regulations that specify the amount of the administrative
penalty and the procedure for imposing an administrative penalty
pursuant to this subdivision.
(g) For purposes of this section, "new tire" means a pneumatic or
solid tire intended for use with on-road or off-road motor vehicles,
motorized equipment, construction equipment, or farm equipment that
is sold separately from the motorized equipment, or a new tire sold
with a new or used motor vehicle, as defined in Section 42803.5,
including the spare tire, construction equipment, or farm equipment.
"New tire" does not include retreaded, reused, or recycled tires.
(h) The California tire fee shall not be imposed on a tire sold
with, or sold separately for use on, any of the following:
(1) A self-propelled wheelchair.
(2) A motorized tricycle or motorized quadricycle, as defined in
Section 407 of the Vehicle Code.
(3) A vehicle that is similar to a motorized tricycle or motorized
quadricycle and is designed to be operated by a person who, by
reason of the person's physical disability, is otherwise unable to
move about as a pedestrian.
(i) This section shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2015, deletes or extends
that date.
42885. (a) For purposes of this section, "California tire fee"
means the fee imposed pursuant to this section.
(b) (1) Every person who purchases a new tire, as defined in
subdivision (g), shall pay a California tire fee of seventy-five
cents ($0.75) per tire.
(2) The retail seller shall charge the retail purchaser the amount
of the California tire fee as a charge that is separate from, and
not included in, any other fee, charge, or other amount paid by the
retail purchaser.
(3) The retail seller shall collect the California tire fee from
the retail purchaser at the time of sale and may retain 3 percent of
the fee as reimbursement for any costs associated with the collection
of the fee. The retail seller shall remit the remainder to the state
on a quarterly schedule for deposit in the California Tire Recycling
Management Fund, which is hereby created in the State Treasury.
(c) The board, or its agent authorized pursuant to Section 42882,
shall be reimbursed for its costs of collection, auditing, and making
refunds associated with the California Tire Recycling Management
Fund, but not to exceed 3 percent of the total annual revenue
deposited in the fund.
(d) The California tire fee imposed pursuant to subdivision (a)
shall be separately stated by the retail seller on the invoice given
to the customer at the time of sale. Any other disposal or
transaction fee charged by the retail seller related to the tire
purchase shall be identified separately from the California tire fee.
(e) Any person or business who knowingly, or with reckless
disregard, makes any false statement or representation in any
document used to comply with this section is liable for a civil
penalty for each violation or, for continuing violations, for each
day that the violation continues. Liability under this section may be
imposed in a civil action and shall not exceed twenty-five thousand
dollars ($25,000) for each violation.
(f) In addition to the civil penalty that may be imposed pursuant
to subdivision (e), the board may impose an administrative penalty in
an amount not to exceed five thousand dollars ($5,000) for each
violation of a separate provision or, for continuing violations, for
each day that the violation continues, on any person who
intentionally or negligently violates any permit, rule, regulation,
standard, or requirement issued or adopted pursuant to this chapter.
The board shall adopt regulations that specify the amount of the
administrative penalty and the procedure for imposing an
administrative penalty pursuant to this subdivision.
(g) For purposes of this section, "new tire" means a pneumatic or
solid tire intended for use with on-road or off-road motor vehicles,
motorized equipment, construction equipment, or farm equipment that
is sold separately from the motorized equipment, or a new tire sold
with a new or used motor vehicle, as defined in Section 42803.5,
including the spare tire, construction equipment, or farm equipment.
"New tire" does not include retreaded, reused, or recycled tires.
(h) The California tire fee may not be imposed on any tire sold
with, or sold separately for use on, any of the following:
(1) Any self-propelled wheelchair.
(2) Any motorized tricycle or motorized quadricycle, as defined in
Section 407 of the Vehicle Code.
(3) Any vehicle that is similar to a motorized tricycle or
motorized quadricycle and is designed to be operated by a person who,
by reason of the person's physical disability, is otherwise unable
to move about as a pedestrian.
(i) This section shall become operative on January 1, 2015.
42885.5. (a) The board 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 program element.
(b) On or before July 1, 2001, and every two years thereafter, the
board shall submit the adopted five-year plan to the appropriate
policy and fiscal committees of the Legislature. The board shall
include in the plan, programmatic and fiscal issues including, but
not limited to, the hierarchy used by the board to maximize
productive uses of waste and used tires, and the performance
objectives and measurement criteria used by the board to evaluate the
success of its waste and used tire recycling program. Additionally,
the plan shall describe each program element's effectiveness, based
upon performance measures developed by the board, including, but not
limited to, the following:
(1) Enforcement and regulations relating to the storage of waste
and used tires.
(2) Cleanup, abatement, or other remedial action related to waste
tire stockpiles throughout the state.
(3) Research directed at promoting and developing alternatives to
the landfill disposal of waste tires.
(4) Market development and new technology activities for used
tires and waste tires.
(5) The waste and used tire hauler program and manifest system.
(6) A description of the grants, loans, contracts, and other
expenditures proposed to be made by the board under the tire
recycling program.
(7) Until June 30, 2010, the grant program authorized under
Section 42872.5 to encourage the use of rubberized asphalt concrete
technology in public works projects.
(8) Border region activities, conducted in coordination with the
California Environmental Protection Agency, including, but not
limited to, all of the following:
(A) Training programs to assist Mexican waste and used tire
haulers to meet the requirements for hauling those tires in
California.
(B) Environmental education training.
(C) Development of a waste tire abatement plan, with the
appropriate government entities of California and Mexico.
(D) Tracking both the legal and illegal waste and used tire flow
across the border and recommended revisions to the waste tire
policies of California and Mexico.
(E) Coordination with businesses operating in the border region
and with Mexico, with regard to applying the same environmental and
control requirements throughout the border region.
(F) Development of projects in Mexico in the California-Mexico
border region, as defined by the La Paz Agreement, that include, but
are not limited to, education, infrastructure, mitigation, cleanup,
prevention, reuse, and recycling projects, that address the movement
of used tires from California to Mexico that are eventually disposed
of in California.
(c) The board shall base the budget for the California Tire
Recycling Act and program funding on the plan.
(d) The plan may not propose financial or other support that
promotes, or provides for research for the incineration of tires.
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 State Board of Equalization if it deems it
necessary in order to ensure payment to or facilitate the collection
by the state of the amount of fees, may require returns and payment
of the amount of fees for a yearly period.
(b) On or before the 15th day of the month following each
designated yearly period, a return for the preceding designated
yearly period shall be filed with the State Board of Equalization in
the form as the State Board of Equalization may prescribe.
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 of a deficiency determination shall be
mailed within three years after the amount that is proposed to be
determined was due or within three years after the return is filed,
whichever period expires later. In the case of failure to file a
return, the notice of determination shall be mailed within eight
years after the amount that is proposed to be determined was due.
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 was made, or with respect to
deficiency or jeopardy determinations, after six months from the date
the determinations become final, or after six months from the date
of overpayment, whichever period expires later, unless a claim
therefor is filed with the board within that period. No credit shall
be approved by the board after the expiration of that period, unless
a claim for credit is filed with the board within that period or
unless the credit relates to a period for which a waiver is given by
the board.
(b) A refund may be approved by the board for any period agreed to
by the board for good cause if a claim for the referral is filed
with the board before the expiration of the period agreed upon.
42889. (a) Commencing January 1, 2005, of the moneys collected
pursuant to Section 42885, an amount equal to seventy-five cents
($0.75) per tire on which the fee is imposed shall be transferred by
the State Board of Equalization to the Air Pollution Control Fund.
The state board shall expend those moneys, or allocate those moneys
to the districts for expenditure, to fund programs and projects that
mitigate or remediate air pollution caused by tires in the state, to
the extent that the state board or the applicable district determines
that the program or project remediates air pollution harms created
by tires upon which the fee described in Section 42885 is imposed.
(b) The remaining moneys collected pursuant to Section 42885 shall
be used to fund the waste tire program, and shall be appropriated to
the board in the annual Budget Act in a manner consistent with the
five-year plan adopted and updated by the board. These moneys shall
be expended for the payment of refunds under this chapter and for the
following purposes:
(1) To pay the administrative overhead cost of this chapter, not
to exceed 6 percent of the total revenue deposited in the fund
annually, or an amount otherwise specified in the annual Budget Act.
(2) To pay the costs of administration associated with collection,
making refunds, and auditing revenues in the fund, not to exceed 3
percent of the total revenue deposited in the fund, as provided in
subdivision (c) of Section 42885.
(3) To pay the costs associated with operating the tire recycling
program specified in Article 3 (commencing with Section 42870).
(4) To pay the costs associated with the development and
enforcement of regulations relating to the storage of waste tires and
used tires. The board shall consider designating a city, county, or
city and county as the enforcement authority of regulations relating
to the storage of waste tires and used tires, as provided in
subdivision (c) of Section 42850, and regulations relating to the
hauling of waste and used tires, as provided in subdivision (b) of
Section 42963. If the board designates a local entity for that
purpose, the board shall provide sufficient, stable, and
noncompetitive funding to that entity for that purpose, based on
available resources, as provided in the five-year plan adopted and
updated as provided in subdivision (a) of Section 42885.5. The board
may consider and create, as appropriate, financial incentives for
citizens who report the illegal hauling or disposal of waste tires as
a means of enhancing local and statewide waste tire and used tire
enforcement programs.
(5) To pay the costs of cleanup, abatement, removal, or other
remedial action related to waste tire stockpiles throughout the
state, including all approved costs incurred by other public agencies
involved in these activities by contract with the board. Not less
than six million five hundred thousand dollars ($6,500,000) shall be
expended by the board during each of the following fiscal years for
this purpose: 2001-02 to 2006-07, inclusive.
(6) To make studies and conduct research directed at promoting and
developing alternatives to the landfill disposal of waste tires.
(7) To assist in developing markets and new technologies for used
tires and waste tires. The board's expenditure of funds for purposes
of this subdivision shall reflect the priorities for waste management
practices specified in subdivision (a) of Section 40051.
(8) To pay the costs associated with implementing and operating a
waste tire and used tire hauler program and manifest system pursuant
to Chapter 19 (commencing with Section 42950).
(9) To pay the costs to create and maintain an emergency reserve,
which shall not exceed one million dollars ($1,000,000).
(10) To pay the costs of cleanup, abatement, or other remedial
action related to the disposal of waste tires in implementing and
operating the Farm and Ranch Solid Waste Cleanup and Abatement Grant
Program established pursuant to Chapter 2.5 (commencing with Section
48100) of Part 7.
(11) To fund border region activities specified in paragraph (8)
of subdivision (b) of Section 42885.5.
(c) This section shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted statute
that is enacted before January 1, 2015, deletes or extends that
date.
42889. Funding for the waste tire program shall be appropriated to
the board in the annual Budget Act. The moneys in the fund shall be
expended for the payment of refunds under this chapter and for the
following purposes:
(a) To pay the administrative overhead cost of this chapter, not
to exceed 5 percent of the total revenue deposited in the fund
annually, or an amount otherwise specified in the annual Budget Act.
(b) To pay the costs of administration associated with collection,
making refunds, and auditing revenues in the fund, not to exceed 3
percent of the total revenue deposited in the fund, as provided in
subdivision (b) of Section 42885.
(c) To pay the costs associated with operating the tire recycling
program specified in Article 3 (commencing with Section 42870).
(d) To pay the costs associated with the development and
enforcement of regulations relating to the storage of waste tires and
used tires. The board shall consider designating a city, county, or
city and county as the enforcement authority of regulations relating
to the storage of waste tires and used tires, as provided in
subdivision (c) of Section 42850, and regulations relating to the
hauling of waste and used tires, as provided in subdivision (b) of
Section 42963. If the board designates a local entity for that
purpose, the board shall provide sufficient, stable, and
noncompetitive funding to that entity for that purpose, based on
available resources, as provided in the five-year plan adopted and
updated as provided in subdivision (a) of Section 42885.5. The board
may consider and create, as appropriate, financial incentives for
citizens who report the illegal hauling or disposal of waste tires as
a means of enhancing local and statewide waste tire and used tire
enforcement programs.
(e) To pay the costs of cleanup, abatement, removal, or other
remedial action related to waste tire stockpiles throughout the
state, including all approved costs incurred by other public agencies
involved in these activities by contract with the board. Not less
than six million five hundred thousand dollars ($6,500,000) shall be
expended by the board during each of the following fiscal years for
this purpose: 2001-02 to 2006-07, inclusive.
(f) To fund border region activities specified in paragraph (8) of
subdivision (b) of Section 42885.5.
(g) This section shall become operative on January 1, 2015.
42889.3. On or before January 1 of each year, the Department of
Transportation shall report to the Legislature and the board on the
use of waste tires in transportation and civil engineering projects
during the previous five years, including, but not limited to, the
approximate number of waste tires used every year, and the types and
location of these projects.
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 air quality management districts,
shall post on its Web site, updated on or before July 1 of the
subsequent year, information summarizing the types and quantities of
air emissions, if any, from those facilities.
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 in
subdivision (g), shall pay a California tire fee of one dollar and
seventy-five cents ($1.75) per tire.
(2) The retail seller shall charge the retail purchaser the amount
of the California tire fee as a charge that is separate from, and
not included in, any other fee, charge, or other amount paid by the
retail purchaser.
(3) The retail seller shall collect the California tire fee from
the retail purchaser at the time of sale and may retain 1 1/2 percent
of the fee as reimbursement for any costs associated with the
collection of the fee. The retail seller shall remit the remainder to
the state on a quarterly schedule for deposit in the California Tire
Recycling Management Fund, which is hereby created in the State
Treasury.
(c) The board, or its agent authorized pursuant to Section 42882,
shall be reimbursed for its costs of collection, auditing, and making
refunds associated with the California Tire Recycling Management
Fund, but not to exceed 3 percent of the total annual revenue
deposited in the fund.
(d) The California tire fee imposed pursuant to subdivision (b)
shall be separately stated by the retail seller on the invoice given
to the customer at the time of sale. Any other disposal or
transaction fee charged by the retail seller related to the tire
purchase shall be identified separately from the California tire fee.
(e) A person or business who knowingly, or with reckless
disregard, makes a false statement or representation in a document
used to comply with this section is liable for a civil penalty for
each violation or, for continuing violations, for each day that the
violation continues. Liability under this section may be imposed in a
civil action and shall not exceed twenty-five thousand dollars
($25,000) for each violation.
(f) In addition to the civil penalty that may be imposed pursuant
to subdivision (e), the board may impose an administrative penalty in
an amount not to exceed five thousand dollars ($5,000) for each
violation of a separate provision or, for continuing violations, for
each day that the violation continues, on a person who intentionally
or negligently violates a permit, rule, regulation, standard, or
requirement issued or adopted pursuant to this chapter. The board
shall adopt regulations that specify the amount of the administrative
penalty and the procedure for imposing an administrative penalty
pursuant to this subdivision.
(g) For purposes of this section, "new tire" means a pneumatic or
solid tire intended for use with on-road or off-road motor vehicles,
motorized equipment, construction equipment, or farm equipment that
is sold separately from the motorized equipment, or a new tire sold
with a new or used motor vehicle, as defined in Section 42803.5,
including the spare tire, construction equipment, or farm equipment.
"New tire" does not include retreaded, reused, or recycled tires.
(h) The California tire fee shall not be imposed on a tire sold
with, or sold separately for use on, any of the following:
(1) A self-propelled wheelchair.
(2) A motorized tricycle or motorized quadricycle, as defined in
Section 407 of the Vehicle Code.
(3) A vehicle that is similar to a motorized tricycle or motorized
quadricycle and is designed to be operated by a person who, by
reason of the person's physical disability, is otherwise unable to
move about as a pedestrian.
(i) This section shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2015, deletes or extends
that date.
42885. (a) For purposes of this section, "California tire fee"
means the fee imposed pursuant to this section.
(b) (1) Every person who purchases a new tire, as defined in
subdivision (g), shall pay a California tire fee of seventy-five
cents ($0.75) per tire.
(2) The retail seller shall charge the retail purchaser the amount
of the California tire fee as a charge that is separate from, and
not included in, any other fee, charge, or other amount paid by the
retail purchaser.
(3) The retail seller shall collect the California tire fee from
the retail purchaser at the time of sale and may retain 3 percent of
the fee as reimbursement for any costs associated with the collection
of the fee. The retail seller shall remit the remainder to the state
on a quarterly schedule for deposit in the California Tire Recycling
Management Fund, which is hereby created in the State Treasury.
(c) The board, or its agent authorized pursuant to Section 42882,
shall be reimbursed for its costs of collection, auditing, and making
refunds associated with the California Tire Recycling Management
Fund, but not to exceed 3 percent of the total annual revenue
deposited in the fund.
(d) The California tire fee imposed pursuant to subdivision (a)
shall be separately stated by the retail seller on the invoice given
to the customer at the time of sale. Any other disposal or
transaction fee charged by the retail seller related to the tire
purchase shall be identified separately from the California tire fee.
(e) Any person or business who knowingly, or with reckless
disregard, makes any false statement or representation in any
document used to comply with this section is liable for a civil
penalty for each violation or, for continuing violations, for each
day that the violation continues. Liability under this section may be
imposed in a civil action and shall not exceed twenty-five thousand
dollars ($25,000) for each violation.
(f) In addition to the civil penalty that may be imposed pursuant
to subdivision (e), the board may impose an administrative penalty in
an amount not to exceed five thousand dollars ($5,000) for each
violation of a separate provision or, for continuing violations, for
each day that the violation continues, on any person who
intentionally or negligently violates any permit, rule, regulation,
standard, or requirement issued or adopted pursuant to this chapter.
The board shall adopt regulations that specify the amount of the
administrative penalty and the procedure for imposing an
administrative penalty pursuant to this subdivision.
(g) For purposes of this section, "new tire" means a pneumatic or
solid tire intended for use with on-road or off-road motor vehicles,
motorized equipment, construction equipment, or farm equipment that
is sold separately from the motorized equipment, or a new tire sold
with a new or used motor vehicle, as defined in Section 42803.5,
including the spare tire, construction equipment, or farm equipment.
"New tire" does not include retreaded, reused, or recycled tires.
(h) The California tire fee may not be imposed on any tire sold
with, or sold separately for use on, any of the following:
(1) Any self-propelled wheelchair.
(2) Any motorized tricycle or motorized quadricycle, as defined in
Section 407 of the Vehicle Code.
(3) Any vehicle that is similar to a motorized tricycle or
motorized quadricycle and is designed to be operated by a person who,
by reason of the person's physical disability, is otherwise unable
to move about as a pedestrian.
(i) This section shall become operative on January 1, 2015.
42885.5. (a) The board 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 program element.
(b) On or before July 1, 2001, and every two years thereafter, the
board shall submit the adopted five-year plan to the appropriate
policy and fiscal committees of the Legislature. The board shall
include in the plan, programmatic and fiscal issues including, but
not limited to, the hierarchy used by the board to maximize
productive uses of waste and used tires, and the performance
objectives and measurement criteria used by the board to evaluate the
success of its waste and used tire recycling program. Additionally,
the plan shall describe each program element's effectiveness, based
upon performance measures developed by the board, including, but not
limited to, the following:
(1) Enforcement and regulations relating to the storage of waste
and used tires.
(2) Cleanup, abatement, or other remedial action related to waste
tire stockpiles throughout the state.
(3) Research directed at promoting and developing alternatives to
the landfill disposal of waste tires.
(4) Market development and new technology activities for used
tires and waste tires.
(5) The waste and used tire hauler program and manifest system.
(6) A description of the grants, loans, contracts, and other
expenditures proposed to be made by the board under the tire
recycling program.
(7) Until June 30, 2010, the grant program authorized under
Section 42872.5 to encourage the use of rubberized asphalt concrete
technology in public works projects.
(8) Border region activities, conducted in coordination with the
California Environmental Protection Agency, including, but not
limited to, all of the following:
(A) Training programs to assist Mexican waste and used tire
haulers to meet the requirements for hauling those tires in
California.
(B) Environmental education training.
(C) Development of a waste tire abatement plan, with the
appropriate government entities of California and Mexico.
(D) Tracking both the legal and illegal waste and used tire flow
across the border and recommended revisions to the waste tire
policies of California and Mexico.
(E) Coordination with businesses operating in the border region
and with Mexico, with regard to applying the same environmental and
control requirements throughout the border region.
(F) Development of projects in Mexico in the California-Mexico
border region, as defined by the La Paz Agreement, that include, but
are not limited to, education, infrastructure, mitigation, cleanup,
prevention, reuse, and recycling projects, that address the movement
of used tires from California to Mexico that are eventually disposed
of in California.
(c) The board shall base the budget for the California Tire
Recycling Act and program funding on the plan.
(d) The plan may not propose financial or other support that
promotes, or provides for research for the incineration of tires.
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 State Board of Equalization if it deems it
necessary in order to ensure payment to or facilitate the collection
by the state of the amount of fees, may require returns and payment
of the amount of fees for a yearly period.
(b) On or before the 15th day of the month following each
designated yearly period, a return for the preceding designated
yearly period shall be filed with the State Board of Equalization in
the form as the State Board of Equalization may prescribe.
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 of a deficiency determination shall be
mailed within three years after the amount that is proposed to be
determined was due or within three years after the return is filed,
whichever period expires later. In the case of failure to file a
return, the notice of determination shall be mailed within eight
years after the amount that is proposed to be determined was due.
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 was made, or with respect to
deficiency or jeopardy determinations, after six months from the date
the determinations become final, or after six months from the date
of overpayment, whichever period expires later, unless a claim
therefor is filed with the board within that period. No credit shall
be approved by the board after the expiration of that period, unless
a claim for credit is filed with the board within that period or
unless the credit relates to a period for which a waiver is given by
the board.
(b) A refund may be approved by the board for any period agreed to
by the board for good cause if a claim for the referral is filed
with the board before the expiration of the period agreed upon.
42889. (a) Commencing January 1, 2005, of the moneys collected
pursuant to Section 42885, an amount equal to seventy-five cents
($0.75) per tire on which the fee is imposed shall be transferred by
the State Board of Equalization to the Air Pollution Control Fund.
The state board shall expend those moneys, or allocate those moneys
to the districts for expenditure, to fund programs and projects that
mitigate or remediate air pollution caused by tires in the state, to
the extent that the state board or the applicable district determines
that the program or project remediates air pollution harms created
by tires upon which the fee described in Section 42885 is imposed.
(b) The remaining moneys collected pursuant to Section 42885 shall
be used to fund the waste tire program, and shall be appropriated to
the board in the annual Budget Act in a manner consistent with the
five-year plan adopted and updated by the board. These moneys shall
be expended for the payment of refunds under this chapter and for the
following purposes:
(1) To pay the administrative overhead cost of this chapter, not
to exceed 6 percent of the total revenue deposited in the fund
annually, or an amount otherwise specified in the annual Budget Act.
(2) To pay the costs of administration associated with collection,
making refunds, and auditing revenues in the fund, not to exceed 3
percent of the total revenue deposited in the fund, as provided in
subdivision (c) of Section 42885.
(3) To pay the costs associated with operating the tire recycling
program specified in Article 3 (commencing with Section 42870).
(4) To pay the costs associated with the development and
enforcement of regulations relating to the storage of waste tires and
used tires. The board shall consider designating a city, county, or
city and county as the enforcement authority of regulations relating
to the storage of waste tires and used tires, as provided in
subdivision (c) of Section 42850, and regulations relating to the
hauling of waste and used tires, as provided in subdivision (b) of
Section 42963. If the board designates a local entity for that
purpose, the board shall provide sufficient, stable, and
noncompetitive funding to that entity for that purpose, based on
available resources, as provided in the five-year plan adopted and
updated as provided in subdivision (a) of Section 42885.5. The board
may consider and create, as appropriate, financial incentives for
citizens who report the illegal hauling or disposal of waste tires as
a means of enhancing local and statewide waste tire and used tire
enforcement programs.
(5) To pay the costs of cleanup, abatement, removal, or other
remedial action related to waste tire stockpiles throughout the
state, including all approved costs incurred by other public agencies
involved in these activities by contract with the board. Not less
than six million five hundred thousand dollars ($6,500,000) shall be
expended by the board during each of the following fiscal years for
this purpose: 2001-02 to 2006-07, inclusive.
(6) To make studies and conduct research directed at promoting and
developing alternatives to the landfill disposal of waste tires.
(7) To assist in developing markets and new technologies for used
tires and waste tires. The board's expenditure of funds for purposes
of this subdivision shall reflect the priorities for waste management
practices specified in subdivision (a) of Section 40051.
(8) To pay the costs associated with implementing and operating a
waste tire and used tire hauler program and manifest system pursuant
to Chapter 19 (commencing with Section 42950).
(9) To pay the costs to create and maintain an emergency reserve,
which shall not exceed one million dollars ($1,000,000).
(10) To pay the costs of cleanup, abatement, or other remedial
action related to the disposal of waste tires in implementing and
operating the Farm and Ranch Solid Waste Cleanup and Abatement Grant
Program established pursuant to Chapter 2.5 (commencing with Section
48100) of Part 7.
(11) To fund border region activities specified in paragraph (8)
of subdivision (b) of Section 42885.5.
(c) This section shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted statute
that is enacted before January 1, 2015, deletes or extends that
date.
42889. Funding for the waste tire program shall be appropriated to
the board in the annual Budget Act. The moneys in the fund shall be
expended for the payment of refunds under this chapter and for the
following purposes:
(a) To pay the administrative overhead cost of this chapter, not
to exceed 5 percent of the total revenue deposited in the fund
annually, or an amount otherwise specified in the annual Budget Act.
(b) To pay the costs of administration associated with collection,
making refunds, and auditing revenues in the fund, not to exceed 3
percent of the total revenue deposited in the fund, as provided in
subdivision (b) of Section 42885.
(c) To pay the costs associated with operating the tire recycling
program specified in Article 3 (commencing with Section 42870).
(d) To pay the costs associated with the development and
enforcement of regulations relating to the storage of waste tires and
used tires. The board shall consider designating a city, county, or
city and county as the enforcement authority of regulations relating
to the storage of waste tires and used tires, as provided in
subdivision (c) of Section 42850, and regulations relating to the
hauling of waste and used tires, as provided in subdivision (b) of
Section 42963. If the board designates a local entity for that
purpose, the board shall provide sufficient, stable, and
noncompetitive funding to that entity for that purpose, based on
available resources, as provided in the five-year plan adopted and
updated as provided in subdivision (a) of Section 42885.5. The board
may consider and create, as appropriate, financial incentives for
citizens who report the illegal hauling or disposal of waste tires as
a means of enhancing local and statewide waste tire and used tire
enforcement programs.
(e) To pay the costs of cleanup, abatement, removal, or other
remedial action related to waste tire stockpiles throughout the
state, including all approved costs incurred by other public agencies
involved in these activities by contract with the board. Not less
than six million five hundred thousand dollars ($6,500,000) shall be
expended by the board during each of the following fiscal years for
this purpose: 2001-02 to 2006-07, inclusive.
(f) To fund border region activities specified in paragraph (8) of
subdivision (b) of Section 42885.5.
(g) This section shall become operative on January 1, 2015.
42889.3. On or before January 1 of each year, the Department of
Transportation shall report to the Legislature and the board on the
use of waste tires in transportation and civil engineering projects
during the previous five years, including, but not limited to, the
approximate number of waste tires used every year, and the types and
location of these projects.
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 air quality management districts,
shall post on its Web site, updated on or before July 1 of the
subsequent year, information summarizing the types and quantities of
air emissions, if any, from those facilities.
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 in
subdivision (g), shall pay a California tire fee of one dollar and
seventy-five cents ($1.75) per tire.
(2) The retail seller shall charge the retail purchaser the amount
of the California tire fee as a charge that is separate from, and
not included in, any other fee, charge, or other amount paid by the
retail purchaser.
(3) The retail seller shall collect the California tire fee from
the retail purchaser at the time of sale and may retain 1 1/2 percent
of the fee as reimbursement for any costs associated with the
collection of the fee. The retail seller shall remit the remainder to
the state on a quarterly schedule for deposit in the California Tire
Recycling Management Fund, which is hereby created in the State
Treasury.
(c) The board, or its agent authorized pursuant to Section 42882,
shall be reimbursed for its costs of collection, auditing, and making
refunds associated with the California Tire Recycling Management
Fund, but not to exceed 3 percent of the total annual revenue
deposited in the fund.
(d) The California tire fee imposed pursuant to subdivision (b)
shall be separately stated by the retail seller on the invoice given
to the customer at the time of sale. Any other disposal or
transaction fee charged by the retail seller related to the tire
purchase shall be identified separately from the California tire fee.
(e) A person or business who knowingly, or with reckless
disregard, makes a false statement or representation in a document
used to comply with this section is liable for a civil penalty for
each violation or, for continuing violations, for each day that the
violation continues. Liability under this section may be imposed in a
civil action and shall not exceed twenty-five thousand dollars
($25,000) for each violation.
(f) In addition to the civil penalty that may be imposed pursuant
to subdivision (e), the board may impose an administrative penalty in
an amount not to exceed five thousand dollars ($5,000) for each
violation of a separate provision or, for continuing violations, for
each day that the violation continues, on a person who intentionally
or negligently violates a permit, rule, regulation, standard, or
requirement issued or adopted pursuant to this chapter. The board
shall adopt regulations that specify the amount of the administrative
penalty and the procedure for imposing an administrative penalty
pursuant to this subdivision.
(g) For purposes of this section, "new tire" means a pneumatic or
solid tire intended for use with on-road or off-road motor vehicles,
motorized equipment, construction equipment, or farm equipment that
is sold separately from the motorized equipment, or a new tire sold
with a new or used motor vehicle, as defined in Section 42803.5,
including the spare tire, construction equipment, or farm equipment.
"New tire" does not include retreaded, reused, or recycled tires.
(h) The California tire fee shall not be imposed on a tire sold
with, or sold separately for use on, any of the following:
(1) A self-propelled wheelchair.
(2) A motorized tricycle or motorized quadricycle, as defined in
Section 407 of the Vehicle Code.
(3) A vehicle that is similar to a motorized tricycle or motorized
quadricycle and is designed to be operated by a person who, by
reason of the person's physical disability, is otherwise unable to
move about as a pedestrian.
(i) This section shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2015, deletes or extends
that date.
42885. (a) For purposes of this section, "California tire fee"
means the fee imposed pursuant to this section.
(b) (1) Every person who purchases a new tire, as defined in
subdivision (g), shall pay a California tire fee of seventy-five
cents ($0.75) per tire.
(2) The retail seller shall charge the retail purchaser the amount
of the California tire fee as a charge that is separate from, and
not included in, any other fee, charge, or other amount paid by the
retail purchaser.
(3) The retail seller shall collect the California tire fee from
the retail purchaser at the time of sale and may retain 3 percent of
the fee as reimbursement for any costs associated with the collection
of the fee. The retail seller shall remit the remainder to the state
on a quarterly schedule for deposit in the California Tire Recycling
Management Fund, which is hereby created in the State Treasury.
(c) The board, or its agent authorized pursuant to Section 42882,
shall be reimbursed for its costs of collection, auditing, and making
refunds associated with the California Tire Recycling Management
Fund, but not to exceed 3 percent of the total annual revenue
deposited in the fund.
(d) The California tire fee imposed pursuant to subdivision (a)
shall be separately stated by the retail seller on the invoice given
to the customer at the time of sale. Any other disposal or
transaction fee charged by the retail seller related to the tire
purchase shall be identified separately from the California tire fee.
(e) Any person or business who knowingly, or with reckless
disregard, makes any false statement or representation in any
document used to comply with this section is liable for a civil
penalty for each violation or, for continuing violations, for each
day that the violation continues. Liability under this section may be
imposed in a civil action and shall not exceed twenty-five thousand
dollars ($25,000) for each violation.
(f) In addition to the civil penalty that may be imposed pursuant
to subdivision (e), the board may impose an administrative penalty in
an amount not to exceed five thousand dollars ($5,000) for each
violation of a separate provision or, for continuing violations, for
each day that the violation continues, on any person who
intentionally or negligently violates any permit, rule, regulation,
standard, or requirement issued or adopted pursuant to this chapter.
The board shall adopt regulations that specify the amount of the
administrative penalty and the procedure for imposing an
administrative penalty pursuant to this subdivision.
(g) For purposes of this section, "new tire" means a pneumatic or
solid tire intended for use with on-road or off-road motor vehicles,
motorized equipment, construction equipment, or farm equipment that
is sold separately from the motorized equipment, or a new tire sold
with a new or used motor vehicle, as defined in Section 42803.5,
including the spare tire, construction equipment, or farm equipment.
"New tire" does not include retreaded, reused, or recycled tires.
(h) The California tire fee may not be imposed on any tire sold
with, or sold separately for use on, any of the following:
(1) Any self-propelled wheelchair.
(2) Any motorized tricycle or motorized quadricycle, as defined in
Section 407 of the Vehicle Code.
(3) Any vehicle that is similar to a motorized tricycle or
motorized quadricycle and is designed to be operated by a person who,
by reason of the person's physical disability, is otherwise unable
to move about as a pedestrian.
(i) This section shall become operative on January 1, 2015.
42885.5. (a) The board 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 program element.
(b) On or before July 1, 2001, and every two years thereafter, the
board shall submit the adopted five-year plan to the appropriate
policy and fiscal committees of the Legislature. The board shall
include in the plan, programmatic and fiscal issues including, but
not limited to, the hierarchy used by the board to maximize
productive uses of waste and used tires, and the performance
objectives and measurement criteria used by the board to evaluate the
success of its waste and used tire recycling program. Additionally,
the plan shall describe each program element's effectiveness, based
upon performance measures developed by the board, including, but not
limited to, the following:
(1) Enforcement and regulations relating to the storage of waste
and used tires.
(2) Cleanup, abatement, or other remedial action related to waste
tire stockpiles throughout the state.
(3) Research directed at promoting and developing alternatives to
the landfill disposal of waste tires.
(4) Market development and new technology activities for used
tires and waste tires.
(5) The waste and used tire hauler program and manifest system.
(6) A description of the grants, loans, contracts, and other
expenditures proposed to be made by the board under the tire
recycling program.
(7) Until June 30, 2010, the grant program authorized under
Section 42872.5 to encourage the use of rubberized asphalt concrete
technology in public works projects.
(8) Border region activities, conducted in coordination with the
California Environmental Protection Agency, including, but not
limited to, all of the following:
(A) Training programs to assist Mexican waste and used tire
haulers to meet the requirements for hauling those tires in
California.
(B) Environmental education training.
(C) Development of a waste tire abatement plan, with the
appropriate government entities of California and Mexico.
(D) Tracking both the legal and illegal waste and used tire flow
across the border and recommended revisions to the waste tire
policies of California and Mexico.
(E) Coordination with businesses operating in the border region
and with Mexico, with regard to applying the same environmental and
control requirements throughout the border region.
(F) Development of projects in Mexico in the California-Mexico
border region, as defined by the La Paz Agreement, that include, but
are not limited to, education, infrastructure, mitigation, cleanup,
prevention, reuse, and recycling projects, that address the movement
of used tires from California to Mexico that are eventually disposed
of in California.
(c) The board shall base the budget for the California Tire
Recycling Act and program funding on the plan.
(d) The plan may not propose financial or other support that
promotes, or provides for research for the incineration of tires.
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 State Board of Equalization if it deems it
necessary in order to ensure payment to or facilitate the collection
by the state of the amount of fees, may require returns and payment
of the amount of fees for a yearly period.
(b) On or before the 15th day of the month following each
designated yearly period, a return for the preceding designated
yearly period shall be filed with the State Board of Equalization in
the form as the State Board of Equalization may prescribe.
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 of a deficiency determination shall be
mailed within three years after the amount that is proposed to be
determined was due or within three years after the return is filed,
whichever period expires later. In the case of failure to file a
return, the notice of determination shall be mailed within eight
years after the amount that is proposed to be determined was due.
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 was made, or with respect to
deficiency or jeopardy determinations, after six months from the date
the determinations become final, or after six months from the date
of overpayment, whichever period expires later, unless a claim
therefor is filed with the board within that period. No credit shall
be approved by the board after the expiration of that period, unless
a claim for credit is filed with the board within that period or
unless the credit relates to a period for which a waiver is given by
the board.
(b) A refund may be approved by the board for any period agreed to
by the board for good cause if a claim for the referral is filed
with the board before the expiration of the period agreed upon.
42889. (a) Commencing January 1, 2005, of the moneys collected
pursuant to Section 42885, an amount equal to seventy-five cents
($0.75) per tire on which the fee is imposed shall be transferred by
the State Board of Equalization to the Air Pollution Control Fund.
The state board shall expend those moneys, or allocate those moneys
to the districts for expenditure, to fund programs and projects that
mitigate or remediate air pollution caused by tires in the state, to
the extent that the state board or the applicable district determines
that the program or project remediates air pollution harms created
by tires upon which the fee described in Section 42885 is imposed.
(b) The remaining moneys collected pursuant to Section 42885 shall
be used to fund the waste tire program, and shall be appropriated to
the board in the annual Budget Act in a manner consistent with the
five-year plan adopted and updated by the board. These moneys shall
be expended for the payment of refunds under this chapter and for the
following purposes:
(1) To pay the administrative overhead cost of this chapter, not
to exceed 6 percent of the total revenue deposited in the fund
annually, or an amount otherwise specified in the annual Budget Act.
(2) To pay the costs of administration associated with collection,
making refunds, and auditing revenues in the fund, not to exceed 3
percent of the total revenue deposited in the fund, as provided in
subdivision (c) of Section 42885.
(3) To pay the costs associated with operating the tire recycling
program specified in Article 3 (commencing with Section 42870).
(4) To pay the costs associated with the development and
enforcement of regulations relating to the storage of waste tires and
used tires. The board shall consider designating a city, county, or
city and county as the enforcement authority of regulations relating
to the storage of waste tires and used tires, as provided in
subdivision (c) of Section 42850, and regulations relating to the
hauling of waste and used tires, as provided in subdivision (b) of
Section 42963. If the board designates a local entity for that
purpose, the board shall provide sufficient, stable, and
noncompetitive funding to that entity for that purpose, based on
available resources, as provided in the five-year plan adopted and
updated as provided in subdivision (a) of Section 42885.5. The board
may consider and create, as appropriate, financial incentives for
citizens who report the illegal hauling or disposal of waste tires as
a means of enhancing local and statewide waste tire and used tire
enforcement programs.
(5) To pay the costs of cleanup, abatement, removal, or other
remedial action related to waste tire stockpiles throughout the
state, including all approved costs incurred by other public agencies
involved in these activities by contract with the board. Not less
than six million five hundred thousand dollars ($6,500,000) shall be
expended by the board during each of the following fiscal years for
this purpose: 2001-02 to 2006-07, inclusive.
(6) To make studies and conduct research directed at promoting and
developing alternatives to the landfill disposal of waste tires.
(7) To assist in developing markets and new technologies for used
tires and waste tires. The board's expenditure of funds for purposes
of this subdivision shall reflect the priorities for waste management
practices specified in subdivision (a) of Section 40051.
(8) To pay the costs associated with implementing and operating a
waste tire and used tire hauler program and manifest system pursuant
to Chapter 19 (commencing with Section 42950).
(9) To pay the costs to create and maintain an emergency reserve,
which shall not exceed one million dollars ($1,000,000).
(10) To pay the costs of cleanup, abatement, or other remedial
action related to the disposal of waste tires in implementing and
operating the Farm and Ranch Solid Waste Cleanup and Abatement Grant
Program established pursuant to Chapter 2.5 (commencing with Section
48100) of Part 7.
(11) To fund border region activities specified in paragraph (8)
of subdivision (b) of Section 42885.5.
(c) This section shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted statute
that is enacted before January 1, 2015, deletes or extends that
date.
42889. Funding for the waste tire program shall be appropriated to
the board in the annual Budget Act. The moneys in the fund shall be
expended for the payment of refunds under this chapter and for the
following purposes:
(a) To pay the administrative overhead cost of this chapter, not
to exceed 5 percent of the total revenue deposited in the fund
annually, or an amount otherwise specified in the annual Budget Act.
(b) To pay the costs of administration associated with collection,
making refunds, and auditing revenues in the fund, not to exceed 3
percent of the total revenue deposited in the fund, as provided in
subdivision (b) of Section 42885.
(c) To pay the costs associated with operating the tire recycling
program specified in Article 3 (commencing with Section 42870).
(d) To pay the costs associated with the development and
enforcement of regulations relating to the storage of waste tires and
used tires. The board shall consider designating a city, county, or
city and county as the enforcement authority of regulations relating
to the storage of waste tires and used tires, as provided in
subdivision (c) of Section 42850, and regulations relating to the
hauling of waste and used tires, as provided in subdivision (b) of
Section 42963. If the board designates a local entity for that
purpose, the board shall provide sufficient, stable, and
noncompetitive funding to that entity for that purpose, based on
available resources, as provided in the five-year plan adopted and
updated as provided in subdivision (a) of Section 42885.5. The board
may consider and create, as appropriate, financial incentives for
citizens who report the illegal hauling or disposal of waste tires as
a means of enhancing local and statewide waste tire and used tire
enforcement programs.
(e) To pay the costs of cleanup, abatement, removal, or other
remedial action related to waste tire stockpiles throughout the
state, including all approved costs incurred by other public agencies
involved in these activities by contract with the board. Not less
than six million five hundred thousand dollars ($6,500,000) shall be
expended by the board during each of the following fiscal years for
this purpose: 2001-02 to 2006-07, inclusive.
(f) To fund border region activities specified in paragraph (8) of
subdivision (b) of Section 42885.5.
(g) This section shall become operative on January 1, 2015.
42889.3. On or before January 1 of each year, the Department of
Transportation shall report to the Legislature and the board on the
use of waste tires in transportation and civil engineering projects
during the previous five years, including, but not limited to, the
approximate number of waste tires used every year, and the types and
location of these projects.
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 air quality management districts,
shall post on its Web site, updated on or before July 1 of the
subsequent year, information summarizing the types and quantities of
air emissions, if any, from those facilities.
