Code Section Group

Public Resources Code - PRC

DIVISION 30. WASTE MANAGEMENT [40000 - 49654]

  ( Division 30 added by Stats. 1989, Ch. 1096, Sec. 2. )

PART 3. STATE PROGRAMS [42000 - 42999.7]

  ( Part 3 added by Stats. 1989, Ch. 1096, Sec. 2. )

CHAPTER 8.5. Electronic Waste Recycling [42460 - 42486]

  ( Chapter 8.5 added by Stats. 2003, Ch. 526, Sec. 5. )

ARTICLE 3. Covered Electronic Waste Recycling Fees and Covered Battery-Embedded Waste Recycling Fees [42464 - 42464.8]
  ( Heading of Article 3 amended by Stats. 2022, Ch. 370, Sec. 6. )

42464.
  

(a) On and after January 1, 2005, or as otherwise provided by Section 25214.10.1 of the Health and Safety Code, a consumer shall pay a covered electronic waste recycling fee upon the purchase of a new or refurbished covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463 in the following amounts:

(1) Six dollars ($6) for each covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463, with a screen size of less than 15 inches measured diagonally.

(2) Eight dollars ($8) for each covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463, with a screen size greater than or equal to 15 inches but less than 35 inches measured diagonally.

(3) Ten dollars ($10) for each covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463, with a screen size greater than or equal to 35 inches measured diagonally.

(b) (1) On and after January 1, 2026, a consumer shall pay a covered battery-embedded waste recycling fee in an amount determined by CalRecycle pursuant to paragraph (3) upon the purchase of a new or refurbished covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.

(2) Beginning on August 1, 2028, CalRecycle, in collaboration with DTSC, may establish more than one covered electronic waste recycling fee for covered battery-embedded waste recycling fee for covered electronic devices, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463, based on categories of covered battery-embedded products, as determined by CalRecycle in collaboration with DTSC.

(3) On or before October 1, 2025, and on or before October 1 each year thereafter, CalRecycle shall establish a covered electronic waste recycling fee based on the reasonable regulatory costs to administer covered electronic waste recycling. The fee shall be imposed upon the purchase of a new or refurbished covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463. The fee shall go into effect on January 1 of each calendar year after the fee is adopted. The maximum fee shall be adjusted annually based on the California Consumer Price Index as compiled and reported by the Department of Industrial Relations.

(c) Except as provided in subdivision (e), a retailer shall collect from the consumer a covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, at the time of the retail sale of a covered electronic device.

(d) (1) A retailer may retain 3 percent of the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, as reimbursement for all costs associated with collecting the fee and shall transmit the remainder of the fee to the state pursuant to Section 42464.4.

(2) If a retailer makes an election pursuant to paragraph (2) of subdivision (e), and the conditions of subparagraphs (A), (B), and (C) of paragraph (2) of subdivision (e) are met, the vendor, in lieu of the retailer, may retain 3 percent of the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, as reimbursement for all costs associated with collecting the fee and the vendor shall transmit the remainder of the fee to the state pursuant to Section 42464.4.

(e) (1) If a retailer elects to pay the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, on behalf of the consumer, the retailer shall provide an express statement to that effect on the receipt given to the consumer at the time of sale. If a retailer elects to pay the covered electronic waste recycling fee on behalf of the consumer, the fee is a debt owed by the retailer to the state, and the consumer is not liable for the fee.

(2) A retailer may elect to pay the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, on behalf of the consumer by paying the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, to the retailer’s vendor, but only if all of the following conditions are met:

(A) The vendor is registered with CDTFA to collect and remit the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, pursuant to this chapter.

(B) The vendor holds a valid seller’s permit pursuant to Article 2 (commencing with Section 6066) of Chapter 2 of Part 1 of Division 2 of the Revenue and Taxation Code.

(C) The retailer pays the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, to the vendor that is separately stated on the vendor’s invoice to the retailer.

(D) The retailer provides an express statement on the invoice, contract, or other record documenting the sale that is given to the consumer, that the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, has been paid on behalf of the consumer.

(3) For the purpose of making the election in paragraph (2), if the conditions set forth in subparagraphs (A), (B), (C), and (D) of paragraph (2), are met, the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, is a debt owed by the vendor to the state, and the retailer is not liable for the fee.

(f) The retailer shall separately state the covered electronic waste recycling fee or covered battery-embedded waste recycling fee, as applicable, on the receipt given to the consumer at the time of sale.

(g) On or before August 1, 2005, and, thereafter, no more frequently than annually, and no less frequently than biennially, CalRecycle, in collaboration with DTSC, shall review, at a public hearing, the covered electronic waste recycling fee outlined in subdivision (a) and shall make any adjustments to the fee to ensure that there are sufficient revenues in the Electronic Waste Recovery and Recycling Account to fund the covered electronic waste recycling program, as related to covered electronic devices, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463 and the resulting covered e-waste, established pursuant to this chapter. Adjustments to the fee that are made on or before August 1, shall apply to the calendar year beginning the following January 1. CalRecycle shall base an adjustment of the covered electronic waste recycling fees on both of the following factors:

(1) The sufficiency, and any surplus, of revenues in the Electronic Waste Recovery and Recycling Account to fund the collection, consolidation, and recycling of covered electronic waste resulting from covered electronic devices, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463, and the resulting covered e-waste, that is projected to be recycled in the state.

(2) The sufficiency of revenues in the Electronic Waste Recovery and Recycling Account for CalRecycle and DTSC to administer, enforce, and promote the program established pursuant to this chapter, as related to covered electronic devices, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463 and the resulting covered e-waste, plus a prudent reserve not to exceed 5 percent of the amount in the Electronic Waste Recovery and Recycling Account.

(h) Following the setting of the covered battery-embedded waste recycling fee pursuant to paragraph (3) of subdivision (b), on or before August 1, 2027, and, thereafter, no more frequently than annually, and no less frequently than biennially, CalRecycle, in collaboration with DTSC, shall review, at a public hearing, the covered battery-embedded waste recycling fee outlined in subdivision (b) and shall make any fair and reasonable adjustments to the fee to ensure that there are sufficient revenues in the Covered Battery-Embedded Waste Recycling Fee Subaccount to fund the covered electronic waste recycling program established pursuant to this chapter related to covered electronic devices, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463, and the resulting covered e-waste. Adjustments to the fee that are made on or before August 1, shall apply to the calendar year beginning the following January 1. CalRecycle shall base an adjustment of the covered battery-embedded waste recycling fees on both of the following factors:

(1) The sufficiency, and any surplus, of revenues in the Covered Battery-Embedded Waste Recycling Fee Subaccount to fund the collection, consolidation, and recycling of covered electronic waste resulting from discarded covered electronic devices, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463, that is projected to be recycled in the state.

(2) The sufficiency of revenues in the Covered Battery-Embedded Waste Recycling Fee Subaccount for CalRecycle and DTSC to administer, enforce, and promote the program established pursuant to this chapter, related to covered electronic devices, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463, and the resulting covered e-waste, plus a prudent reserve not to exceed 5 percent of the amount in the Covered Battery-Embedded Waste Recycling Fee Subaccount.

(Amended by Stats. 2024, Ch. 72, Sec. 44. (SB 156) Effective July 2, 2024. Conditionally inoperative as provided in Sections 42485 and 42486.)

42464.2.
  

CDTFA shall collect the covered electronic waste recycling fee and the covered battery-embedded waste recycling fee pursuant to 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 reference in the Fee Collection Procedures Law to “feepayer” shall include a retailer, a consumer, and a vendor, in the case of a retailer’s election pursuant to paragraph (2) of subdivision (e) of Section 42464.

(Amended by Stats. 2022, Ch. 370, Sec. 8. (SB 1215) Effective January 1, 2023. Conditionally inoperative as provided in Sections 42485 and 42486.)

42464.3.
  

CalRecycle and DTSC may share information provided pursuant to this article with CDTFA, upon request, as necessary to administer and enforce the covered electronic waste recycling fee and covered battery-embedded waste recycling fee imposed under this article.

(Amended by Stats. 2023, Ch. 848, Sec. 13. (AB 1526) Effective January 1, 2024. Conditionally inoperative as provided in Sections 42485 and 42486.)

42464.4.
  

(a) The covered electronic waste recycling fee and the covered battery-embedded waste recycling fee shall be due and payable quarterly on or before the last day of the month following each calendar quarter. The payments shall be accompanied by a return filed using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by CDTFA.

(b) CDTFA may require the payment of the fee and the filing of returns for other than quarterly periods.

(Amended by Stats. 2022, Ch. 370, Sec. 10. (SB 1215) Effective January 1, 2023. Conditionally inoperative as provided in Sections 42485 and 42486.)

42464.6.
  

(a) CDTFA shall not accept or consider a petition for redetermination of fees determined under this chapter if the petition is founded upon the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to DTSC any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to CalRecycle any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.

(b) CDTFA shall not accept or consider a claim for refund of fees paid pursuant to this chapter if the claim is founded upon the grounds that an item is or is not a covered electronic device. CDTFA shall forward to DTSC any claim for refund that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to CalRecycle any claim for refund that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.

(Amended by Stats. 2022, Ch. 370, Sec. 11. (SB 1215) Effective January 1, 2023. Conditionally inoperative as provided in Sections 42485 and 42486.)

42464.8.
  

Notwithstanding Section 55381 of the Revenue and Taxation Code, CDTFA may disclose the name, address, account number, and account status of a person registered with CDTFA to collect and remit the covered electronic waste recycling fee or the covered battery-embedded waste recycling fee.

(Amended by Stats. 2022, Ch. 370, Sec. 12. (SB 1215) Effective January 1, 2023. Conditionally inoperative as provided in Sections 42485 and 42486.)

PRCPublic Resources Code - PRC3.