California Health and Safety Code § 25121.1

Health and Safety Code
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(a) “Recycling” means using, reusing, or reclaiming a recyclable material. (b) Notwithstanding subdivision (a), for purposes of the fees, taxes, and charges imposed pursuant to Article 7 (commencing with Section 25170), “recycling” means the collecting, transporting, storing, transferring, handling, segregating, processing, using or reusing, or reclaiming of recyclable material to produce recycled material.

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