Section 6041.2.
Cal. Revenue and Taxation Code - RTC § 6041.2.
in effectFor 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.
(2)
A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100).
References
referencesCal. Health and Safety Code - HSC § 25215.
referencesCal. Public Resources Code - PRC § 4629.
referencesCal. Public Resources Code - PRC § 42460.
referencesCal. Public Resources Code - PRC § 42885.
referencesCal. Revenue and Taxation Code - RTC § 267.
referencesCal. Revenue and Taxation Code - RTC § 55001.
referencesCal. Revenue and Taxation Code - RTC § 42100.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026