California Revenue and Taxation Code

§ 6041.2

RTC § 6041.2 Effective Jun 27, 2025Div. 2 · Part 1 · Ch. 1.7 · Art. 1

Statute text

For purposes of this chapter, the following shall apply:

(a)A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.

(b)(1) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a fee imposed pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code), and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.

…

Legislative history

Amended by Stats. 2025, Ch. 17, Sec. 1. (SB 132) Effective June 27, 2025.