California Water Code

§ 1537

WAT § 1537 Effective Jan 1, 2026Div. 2 · Part 2 · Ch. 8 · Art. 2

Statute text

(a)The California Department of Tax and Fee Administration shall collect any fee or expense required to be paid to the California Department of Tax and Fee Administration under this chapter.

(b)(1) The California Department of Tax and Fee Administration shall collect the fees pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code).

(2)Notwithstanding the appeal provisions in the Fee Collection Procedures Law, a determination by the board that a person or entity is required to pay a fee, or a determination by the board regarding the amount of that fee, is subject to review under Chapter 4 (commencing with Section 1120) of Part 1 and is not subject to a petition for redetermination by the California Department of Tax and Fee Administration.

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Legislative history

Amended by Stats. 2025, Ch. 401, Sec. 17. (AB 1520) Effective January 1, 2026.