California Public Resources Code § 42464.2

Public Resources Code
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CDTFA shall collect the covered electronic waste recycling fee and the covered battery-embedded waste recycling fee pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of this section, the reference in the Fee Collection Procedures Law to “feepayer” shall include a retailer, a consumer, and a vendor, in the case of a retailer’s election pursuant to paragraph (2) of subdivision (e) of Section 42464.

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