Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Childhood Lead Poisoning Prevention Fee Regulations

Title 17 of the California Code of Regulations

Article 1. Definitions

Regulation 33003

Effective July 19, 2001—Applicable beginning Calendar Year 2001¹

Regulation 33003. Architectural Coating Distribution.

Authority cited: Section 105310, Health and Safety Code.

Reference: Sections 105310 and 124165, Health and Safety Code.

"Architectural coating distribution" means any of the following:

(a) The manufacturing, producing, blending, or compounding of architectural coating in this state, and the sale, donation, barter, or use of the architectural coating in this state.

(b) The importing of architectural coating into this state with respect to which there has been no prior distribution subject to the fee, and the sale, donation, barter, or use of architectural coating in this state.

(c) The receiving in this state by a distributor of architectural coating with respect to which there has been no prior distribution subject to the fee, or the receipt in this state by any business entity of architectural coating with respect to which there has not been a prior distribution on which a fee has been paid pursuant to this section, and the sale, donation, barter, or use of the architectural coating in this state.

(d) The sale of architectural coatings by any business entity required to be registered pursuant to Revenue and Taxation Code Section 6001 et seq., when it is shipped into this state by the seller or delivered by the seller to a carrier, customs broker, or forwarding agent, whether hired by the order of the purchaser or not, for shipment into this state for subsequent sale, donation, barter, or use in this state.

History: New section filed 7-19-2001 as an emergency; operative 7-19-2001. A Certificate of Compliance must be transmitted to OAL by 11-16-2001 or emergency language will be repealed by operation of law on the following day. Exempt from OAL review pursuant to Health and Safety Code section 105310(h) (Register 2001, No. 29).

New section refiled 11-14-2001 as an emergency; operative 11-17-2001. A Certificate of Compliance must be transmitted to OAL by 3-18-2002 or emergency language will be repealed by operation of law on the following day. Exempt for OAL review pursuant to Health and Safety Code section 105310(h) (Register 2001, No. 46).

New section refiled 3-12-2002 as an emergency; operative 3-19-2002. A Certificate of Compliance must be transmitted to OAL by 7-17-2002 or emergency language will be repealed by operation of law on the following day. Exempt for OAL review pursuant to Health and Safety Code section 105310(h) (Register 2002, No. 11).

Certificate of Compliance as to 3-12-2002 order, including amendment of subsections (c)-(d) and amendment of Note, transmitted to OAL 7-16-2002 and filed 8-22-2002 (Register 2002, No. 34).

¹ When the basis for application of the fee on motor vehicle fuel distributors and architectural coatings distributors changed, as of July 19, 2001, from gallons distributed by the feepayer two years prior to the year the fee was assessed (e.g., gallons distributed in 1991 reported April 1, 1993), to the feepayer's market share of gallons distributed in 1991 and 1978, respectively, the calendar year 2000 was no longer relevant to any fee calculation for motor vehicle fuel distributors and architectural coatings distributors.