Today's Law As Amended

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SB-506 Railroad Tank Car Hazardous Materials Safety Fund.(2013-2014)



SECTION 1.

 Article 11 (commencing with Section 7730) is added to Chapter 1 of Division 4 of the Public Utilities Code, to read:

Article  11. Railroad Tank Car Hazardous Materials Safety Fund
7730.
 For purposes of this article, the following terms have the following meanings:
(a) “Board” means the State Board of Equalization.
(b) “Department” means the Department of Toxic Substances Control.
(c) “Fund” means the Railroad Tank Car Hazardous Materials Safety Fund established pursuant to Section 7744.
(d) “Hazardous material” means a material that the United States Department of Transportation has designated as a hazardous material for purposes of transportation in Part 172 of Title 49 of the Code of Federal Regulations.
(e) “Owner” means the person who has the ultimate control over, and the right to use or sell, the hazardous material being shipped. There is a rebuttable presumption that the shipper, consignor, or consignee of the hazardous material is the owner of the hazardous material. This presumption may be overcome by showing that ownership of the hazardous material rests with someone other than the shipper, consignor, or consignee. Evidence to rebut the presumption may include, but is not limited to, documentation, including a bill of lading, shipping document, bill of sale, or other medium, that shows the ownership of the hazardous material rests in a person other than the shipper, consignor, or consignee.
(f) “Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency or political subdivision thereof, and the United States and agencies and instrumentalities, to the extent permitted by law.
(g) “Railroad” has the same meaning as defined in Section 229.
(h) “Tank car” means a railroad car or rolling stock designed to transport liquid and gaseous commodities, and includes those railroad cars subject to the requirements of Part 179 (commencing with Section 179.1) of Title 49 of the Code of Federal Regulations, or a successor set of regulations adopted by the United States Department of Transportation.
7732.
 (a) A railroad tank car hazardous material fee of ____ dollars ($____) is imposed on every owner of hazardous material at the time that hazardous material is transported on rail by a tank car in this state. The railroad tank car hazardous material fee shall be based on each loaded tank car as described in subdivision (b).
(b) (1) The railroad tank car hazardous material fee shall be imposed on a person owning hazardous material at the time that hazardous material is transported by loaded tank car. The fee is based on each loaded tank car.
(A) If the loaded tank car enters the state from outside this state, the fee is imposed on the owner of the hazardous material at the time the loaded tank car enters this state. The railroad shall collect the fee from the owner of the hazardous material and shall pay the fee to the board.
(B) If the tank car is loaded within this state, the fee is imposed upon the loading of hazardous material into the tank car for transport in or through this state. The railroad shall collect the fee from the owner of the hazardous material at the time the tank car is loaded and shall pay the fee to the board.
(2) The fees shall be paid to the board by the railroad at the time the return is required to be filed, as specified in Section 7738, based on the number of loaded hazardous material tank cars transported within the state.
(3) Any fees collected from an owner of hazardous materials pursuant to this section that have not been remitted to the board shall be deemed a debt owed to the state by the person required to collect and remit fees.
(4) The owner of the hazardous material is liable for the fee until it has been paid to the board, except that payment to a railroad registered under this article is sufficient to relieve the owner from further liability for the fee.
7734.
 Every person who operates a railroad that transports hazardous materials by tank car shall register with the board pursuant to Section 55021 of the Revenue and Taxation Code.
7736.
 The railroad tank car hazardous material fee imposed pursuant to Section 7732 shall be administered and collected by the board in accordance with the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of this section, the references in the Fee Collection Procedures Law to “fee” shall include the railroad tank car hazardous material fee imposed by this article, and references to “feepayer” shall include a person required to pay the fee imposed by this article.
7738.
 The return required to be filed pursuant to Section 55040 of the Revenue and Taxation Code shall be prepared and filed by the person required to register with the board, using electronic media, in the form prescribed by the board containing that information the board deems necessary or appropriate for the proper administration of this article and the Fee Collection Procedures Law. The return shall be filed on or before the last day of the calendar month following the calendar quarter to which it relates, together with a remittance payable to the board for the fee amount due for that period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
7740.
 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 board shall not:
(a) Accept or consider a petition for redetermination of fees determined under this article if the petition is founded upon the grounds that the tank car content is or is not a hazardous material. The board shall forward to the department any appeal of a determination that is based on the grounds that the tank car content is or is not a hazardous material.
(b) Accept or consider a claim for refund of fees paid pursuant to this chapter if the claim is founded upon the grounds that the tank car content is or is not a hazardous material. The board shall forward to the department any claim for refund that is based on the grounds that the tank car content is or is not a hazardous material.
7742.
 (a) The board may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this article.
(b) The board may prescribe, adopt, and enforce any emergency regulations, as necessary, to implement this article. Any emergency regulation prescribed, adopted, or enforced pursuant to this article shall be adopted pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that article, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.
7744.
 (a) The Railroad Tank Car Hazardous Materials Safety Fund is hereby created in the State Treasury.
(b) All revenues, interest, penalties, and other amounts collected pursuant to this article shall be deposited into the fund, less refunds and reimbursement to the board for expenses incurred in the administration and collection of the railroad tank car hazardous material fee.
(c) The fund shall be used to reimburse the General Fund for any moneys advanced by the General Fund to the fund to pay for the board’s administrative costs associated with implementation of the railroad tank car hazardous material fee pursuant to this article.
(d) All moneys remaining in the fund after reimbursement of the General Fund pursuant to subdivision (b) shall, upon appropriation by the Legislature, be used by the department to pay for the following purposes related to the transportation of hazardous materials:
(1) Planning, developing, and maintaining a capability for emergency response to railroad accidents involving tank cars carrying hazardous materials, including the risks of explosions and fires.
(2) Planning, developing, and maintaining a capability for emergency response to releases of hazardous materials from tank cars, including reducing the harmful effects of exposure of those materials to humans and the environment.
SEC. 2.
 (a) Upon appropriation by the Legislature, moneys from the Railroad Tank Car Hazardous Materials Safety Fund shall be available to the State Board of Equalization to pay for administrative costs associated with implementation of the railroad tank car hazardous material fee pursuant to Article 11 (commencing with Section 7730) of Chapter 1 of Division 4 of the Public Utilities Code.
(b) Upon appropriation by the Legislature, the Director of Finance shall transfer moneys to the Railroad Tank Car Hazardous Materials Safety Fund from the General Fund for purposes of paying the implementation costs of the State Board of Equalization associated with implementation of the railroad tank car hazardous material fee.
SEC. 3.
 No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.