Cal. Code Regs. tit. 18 § 2000
Public Resources Code section 4629.5, as added by Statutes 2012, chapter 289, requires the Board of Equalization to adopt a regulation to determine the amount of reimbursement a retailer may retain for costs associated with the collection of the Lumber Products Assessment imposed by Public Resources Code section 4629.5.
A retailer required to collect the Lumber Products Assessment may retain no more than $250 per location as reimbursement for startup costs associated with the collection of the assessment. Such reimbursement is to be taken on the retailer's first return on which the Lumber Products Assessment is reported or, if the amount of the collected assessment is less than the allowed reimbursement, on the retailer's next consecutive returns until the allowed reimbursement amount is retained.
"Location" means and is limited to a business location registered under the retailer's seller's permit as of January 1, 2013, where sales of products subject to the assessment are made.
Cal. Code Regs. Tit. 18, § 2000
2. New chapter 4.1 (section 2000) and section refiled 6-25-2013 as an emergency; operative 6-25-2013 (Register 2013, No. 26). A Certificate of Compliance must be transmitted to OAL by 9-23-2013 or emergency language will be repealed by operation of law on the following day.
3. New chapter 4.1 (section 2000) and section refiled 9-23-2013 as an emergency; operative 9-23-2013 (Register 2013, No. 39). A Certificate of Compliance must be transmitted to OAL by 12-23-2013 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 9-23-2013 order transmitted to OAL 11-6-2013 and filed 11-26-2013 (Register 2013, No. 48).
Note: Authority cited: Section 4629.5, Public Resources Code. Reference: Section 4629.5, Public Resources Code.
2. New chapter 4.1 (section 2000) and section refiled 6-25-2013 as an emergency; operative 6-25-2013 (Register 2013, No. 26). A Certificate of Compliance must be transmitted to OAL by 9-23-2013 or emergency language will be repealed by operation of law on the following day.
3. New chapter 4.1 (section 2000) and section refiled 9-23-2013 as an emergency; operative 9-23-2013 (Register 2013, No. 39). A Certificate of Compliance must be transmitted to OAL by 12-23-2013 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 9-23-2013 order transmitted to OAL 11-6-2013 and filed 11-26-2013 (Register 2013, No. 48).