(a) Notwithstanding this chapter, or Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code, for any fees, surcharges, fines, penalties, and funds that are required to be deposited into the Hazardous Waste Control Account, the Hazardous Waste Facilities Account, or the Toxic Substances Control Account, the department, with the approval of the secretary, may take either of the following actions:

(1) Assume responsibility for, or enter into a contract with a private party or with another public agency, other than the California Department of Tax and Fee Administration, for the collection of any fees, surcharges, fines, penalties and funds described in Part 2 (commencing with Section 78000) of Division 45, for deposit into the Toxic Substances Control Account.

Terms Used In California Health and Safety Code 25174.02

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • department: means State Department of Health Services. See California Health and Safety Code 20
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • State: means the State of California, unless applied to the different parts of the United States. See California Health and Safety Code 23

(2) Administer, or by mutual agreement, contract with a private party or another public agency, for the making of those determinations and the performance of functions that would otherwise be the responsibility of the California Department of Tax and Fee Administration pursuant to Part 2 (commencing with Section 78000) of Division 45, or Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code, if those activities and functions for which the California Department of Tax and Fee Administration would otherwise be responsible become the responsibility of the department or, by mutual agreement, the contractor selected by the department.

(b) If, pursuant to subdivision (a), the department, or a private party or another public agency, pursuant to a contract with the department, performs the determinations and functions that would otherwise be the responsibility of the California Department of Tax and Fee Administration, the department shall be responsible for ensuring that persons who are subject to the fees specified in subdivision (a) have equivalent rights to public notice and comment, and procedural and substantive rights of appeal, as afforded by the procedures of the California Department of Tax and Fee Administration pursuant to Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code. Final responsibility for the administrative adjustment of fee rates and the administrative appeal of any fees or penalty assessments made pursuant to this section may only be assigned by the department to a public agency.

(c) If, pursuant to subdivision (a), the department, or a private party or another public agency, pursuant to a contract with the department, performs the determinations and functions that would otherwise be the responsibility of the California Department of Tax and Fee Administration, the department shall have equivalent authority to make collections and enforce judgments as provided to the California Department of Tax and Fee Administration pursuant to Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code. Unpaid amounts, including penalties and interest, shall be a perfected and enforceable state tax lien in accordance with § 43413 of the Revenue and Taxation Code.

(d) The department, with the concurrence of the secretary, shall determine which administrative functions should be retained by the California Department of Tax and Fee Administration, administered by the department, or assigned to another public agency or private party pursuant to subdivisions (a), (b), and (c).

(e) The department may adopt regulations to implement this section.

(f) This section shall become operative on January 1, 2022.

(Amended by Stats. 2022, Ch. 258, Sec. 44. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.)

  Previous section
Next section  
 Article 7 Contents