Code Section Group

Food and Agricultural Code - FAC

DIVISION 7. AGRICULTURAL CHEMICALS, LIVESTOCK REMEDIES, AND COMMERCIAL FEEDS [12500 - 15340]

  ( Division 7 enacted by Stats. 1967, Ch. 15. )

CHAPTER 6. Commercial Feed [14901 - 15103]

  ( Chapter 6 repealed and added by Stats. 1972, Ch. 1275. )

ARTICLE 11. Inspection Tonnage Tax [15061 - 15062]
  ( Article 11 added by Stats. 1972, Ch. 1275. )

15061.
  

(a) An inspection tonnage tax at the maximum rate of twenty-five cents ($0.25) per ton of commercial feed sold, except whole grains, and whole hays when unmixed, shall be paid to the secretary by any person who distributes commercial feed to a consumer-buyer in this state. The distributor shall also pay an inspection tonnage tax for purchased commercial feed fed to the distributor’s own animals.

(b) The secretary may, based upon a finding and recommendation of the board, determine the specific rate necessary to provide the revenue needed to carry out the provisions of this chapter. The secretary and the board shall not exceed the maximum tonnage rate established by this section. Setting the tonnage tax rate shall not be subject to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.

(c) The secretary may, based upon a finding and recommendation of the board, designate 15 percent of the tonnage taxes collected, or two hundred thousand dollars ($200,000), whichever amount is greater, to provide funding for research and education regarding the safe manufacture, distribution, and use of commercial feed. These funds may only be spent on activities approved by the board, with approval being made before any expenditure.

(d) This section shall remain in effect only until January 1, 2025, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2025, deletes or extends that date.

(Amended (as amended by Stats. 2013, Ch. 622, Sec. 5) by Stats. 2019, Ch. 306, Sec. 2. (AB 657) Effective January 1, 2020. Repealed as of January 1, 2025, by its own provisions. See later operative version, as amended by Sec. 3 of Stats. 2019, Ch. 306.)

15061.
  

(a) An inspection tonnage tax at the maximum rate of twenty-five cents ($0.25) per ton of commercial feed sold, except whole grains, and whole hays when unmixed, shall be paid to the secretary by any person who distributes commercial feed to a consumer-buyer in this state. The distributor shall also pay an inspection tonnage tax for purchased commercial feed fed to the distributor’s own animals.

(b) The secretary may, based upon a finding and recommendation of the board, determine the specific rate necessary to provide the revenue needed to carry out the provisions of this chapter. The secretary and the board shall not exceed the maximum tonnage rate established by this section. Setting the tonnage tax rate shall not be subject to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.

(c) This section shall become operative on January 1, 2025.

(Amended (as amended by Stats. 2013, Ch. 622, Sec. 6) by Stats. 2019, Ch. 306, Sec. 3. (AB 657) Effective January 1, 2020. Section operative January 1, 2025, by its own provisions.)

15062.
  

Every person subject to payment of the inspection tonnage tax shall make reports and payments in the manner prescribed by the director by regulation.

If payment is delinquent, a penalty of 15 percent of the amount past due shall be charged. For payments more than 12 months delinquent, an additional penalty of 1 percent per month of the amount past due shall be charged. The secretary shall set a penalty fee, as necessary to cover administrative costs, for any delinquency in making a report.

(Amended by Stats. 2000, Ch. 1000, Sec. 7. Effective January 1, 2001.)

FACFood and Agricultural Code - FAC11