(a) (1) The environmental mitigation surcharge imposed by this section shall be collected annually by the California Department of Tax and Fee Administration in accordance with the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of this chapter, the references in the Fee Collection Procedures Law to âfeeâ shall include the environmental mitigation surcharge imposed by this section, and references to âfeepayerâ shall include a person required to pay the environmental mitigation surcharge imposed by this section. (2) Notwithstanding the appeal provisions in the Fee Collection Procedures Law, a determination by the department that a person is required to pay an environmental mitigation surcharge, or a determination by the department regarding the amount of that environmental mitigation surcharge, is subject to review under Section 42064.01 and is not subject to a petition for redetermination by the California Department of Tax and Fee Administration. (3) Notwithstanding the refund provisions in the Fee Collection Procedures Law, the California Department of Tax and Fee Administration shall not accept any claim for refund that is based on the assertion that a determination by the department improperly or erroneously calculated the amount of the environmental mitigation surcharge, or incorrectly determined that the person or entity is subject to the environmental mitigation surcharge, unless that determination has been set aside by the department or a court reviewing the determination of the department. (4) This section shall not prevent, and shall not be construed to prevent, the California Department of Tax and Fee Administration from accepting a claim for refund for an environmental mitigation surcharge or taking action on its own to correct a mistake or clerical error regarding an environmental mitigation surcharge. (b) The annual environmental mitigation surcharge shall be due and payable 30 days from the date of assessment by the California Department of Tax and Fee Administration. Notwithstanding Article 1.1 (commencing with Section 55050) of Chapter 3 of Part 30 of Division 2 of the Revenue and Taxation Code, the environmental mitigation surcharge shall be remitted by electronic funds transfer to the California Department of Tax and Fee Administration. (c) (1) On or before March 1, 2027, and each March 1 thereafter, the department shall annually transmit to the California Department of Tax and Fee Administration the appropriate name and address of each person who is liable for the environmental mitigation surcharge under this section and the amount of the environmental mitigation surcharge to be assessed, and at the same time shall provide to the California Department of Tax and Fee Administration a contact number for the department to be printed on the notice of determination to respond to questions about the environmental mitigation surcharge. (2) The California Department of Tax and Fee Administration shall mail the notice of determination to each person identified by the department pursuant to paragraph (1) on or before 90 days after receipt of the information required by paragraph (1). (d) The California Plastic Pollution Mitigation Fund is hereby established in the State Treasury. The California Plastic Pollution Mitigation Fund shall consist of all environmental mitigation surcharges, interest, penalties, and other amounts collected and paid to the California Department of Tax and Fee Administration pursuant to this section, less payments of refunds and reimbursements to the California Department of Tax and Fee Administration for expenses incurred in the administration and collection of the environmental mitigation surcharges imposed by this section. (e) (1) Commencing in the 2027 calendar year, and annually thereafter, a PRO shall pay an environmental mitigation surcharge of five hundred million dollars ($500,000,000) each y
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