Article 5 - Financial Provisions
California Public Resources Code — §§ 42885-42889.4
Sections (9)
Amended by Stats. 2015, Ch. 24, Sec. 38. (SB 83) Effective June 24, 2015.
(a)The department 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 department shall submit the adopted five-year plan to the appropriate policy and fiscal committees of the Legislature. The department shall include in the plan elements addressing programmatic and fiscal issues, including, but not limited to, the hierarchy used by the department to maximize productive uses of waste and used tires, and the performance objectives and measurement criteria used by the department to evaluate the success of its waste and used tire recycling program.
Additionally, based upon performance measures developed by the department, the plan shall describe the effectiveness of each element of the program, 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, the registration of, and reporting by, tire brokers, and the manifest system.
(6)A description of the grants, loans, contracts, and other expenditures proposed to be made by the department under the tire recycling program.
(7)Until June 30, 2015, the grant program authorized under Section 42872.5 to encourage the use of waste tires, including, but not limited to, 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 meet the requirements for hauling those tires in California.
(B)Environmental education training.
(C)In coordination with the California-Mexico Border Relations Council, development of a waste tire abatement plan, which may also provide for the abatement of solid waste, 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 recommending 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, and support the cleanup of illegally disposed waste tires and solid waste along the border that could negatively impact California’s environment.
(9)Grants to certified community conservation corps and community conservation corps, pursuant to paragraph (3) of subdivision (a) of, and paragraph (3) of subdivision (b) of, Section 17001, for purposes of the programs specified in paragraphs (2) and (6) and for related education and outreach.
(c)The department 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.
Added by Stats. 2022, Ch. 542, Sec. 1. (SB 1181) Effective January 1, 2023.
(a)To the extent feasible, the department shall strengthen the California tire tracking system to quantify more precisely the number of used tires flowing from California, and from other states through California, into the State of Baja California, Mexico, and the nearby State of Sonora, Mexico.
(b)To the extent feasible, the department shall work with United States Customs and Border Protection to obtain detailed data on California used tire exports to the State of Baja California, Mexico, including,
but not limited to, exports of wrecked vehicles for auto dismantlers.
Amended by Stats. 2001, Ch. 251, Sec. 2. Effective January 1, 2002.
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.
Amended by Stats. 2024, Ch. 34, Sec. 6. (SB 167) Effective June 27, 2024.
(a)The California Department of Tax and Fee Administration, 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 California Department of Tax and Fee Administration in the form as the California Department of Tax and Fee Administration may prescribe.
Added by Stats. 1990, Ch. 35, Sec. 25. Effective March 30, 1990.
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.
Amended by Stats. 2006, Ch. 538, Sec. 601. Effective January 1, 2007.
(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.
Amended by Stats. 2004, Ch. 644, Sec. 30. Effective January 1, 2005.
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.