Part 22.1. Hazardous Spill Prevention Fee Law of California Revenue And Taxation Code >> Division 2. >> Part 22.1.

This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law.

The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code.

"Department" means the Department of Toxic Substances Control.

"Director" means the Director of Toxic Substances Control.

"Hazardous material" means any of the following:
  (1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.
  (2) A hazardous material as defined in Section 25501 of the Health and Safety Code.
  (3) A hazardous material as defined in Section 2402.7 of the Vehicle Code.
  (4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.

"Hazardous waste" has the same meaning as defined in Section 25117 of the Health and Safety Code.

(a) "Surface transporter" means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.
  (b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term "surface transporter" for purposes of this part.

The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the board in accordance with this part and Part 30 (commencing with Section 55001) of Division 2 of this code, and shall be due and payable as follows:
  (a) The fee to be paid by motor carriers is due and payable on the last day of December for each state fiscal year.
  (b) The fee to be paid by railroads is due and payable within 30 days from the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period.

All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund.

Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, "department" means the Department of Toxic Substances Control.