Cal. Health & Saf. Code § 25215.25

Current through the 2024 Legislative Session.
Section 25215.25 - California battery fee
(a)
(1) A California battery fee shall be imposed on a person for each replacement lead-acid battery of a type listed in paragraph (1), (2), or (4) of subdivision (f) of Section 25215.1 purchased from a dealer, except as specified in subdivision (c). On and after April 1, 2017, until March 31, 2022, the amount of the fee shall be one dollar ($1). On and after April 1, 2022, the amount of the fee shall be two dollars ($2).
(2) Except for sales to businesses, the dealer shall charge a person the amount of the California battery fee as a charge that is separate from, and not included in, any other fee, charge, or other amount paid by the person.
(3) The dealer shall collect the California battery fee at the time of sale and may retain 11/2 percent of the fee as reimbursement for any costs associated with the collection of the fee. The remainder of the California battery fee collected by the dealer shall be paid to the California Department of Tax and Fee Administration in a manner and form prescribed by the California Department of Tax and Fee Administration and at the time the return is required to be filed, as specified in Section 25215.47.
(4) All moneys collected or required to be collected by a dealer pursuant to this section that are not properly remitted to the California Department of Tax and Fee Administration pursuant to paragraph (3) shall be deemed to be a debt owed to the state by the dealer.
(5) A person who purchases a replacement lead-acid battery in this state is liable for the California battery fee until that fee has been paid to the California Department of Tax and Fee Administration, except that payment to a dealer registered under this article is sufficient to relieve the person from further liability of the fee.
(6) All moneys remitted to the California Department of Tax and Fee Administration pursuant to this subdivision shall be expended in accordance with Section 25215.5.
(b)
(1) Except for sales to businesses, the California battery fee imposed pursuant to subdivision (a) shall be separately stated by the dealer on the invoice given to a person at the time of sale. Any other fee charged by the dealer related to the lead-acid battery purchase, including any deposit charged, credited, or both, pursuant to Section 25215.2, shall be identified separately from the California battery fee.
(2) If a person purchases more than one lead-acid battery in a single transaction, and is therefore imposed more than one California battery fee in that transaction, the dealer shall not be required to individually list on the invoice each California battery fee imposed, but may instead condense the fees to a single-line item.
(c) On and after January 1, 2020, if a new motor vehicle dealer sells or leases to a person a used vehicle into which the new motor vehicle dealer has incorporated a replacement lead-acid battery, the California battery fee imposed by paragraph (1) of subdivision (a) shall not apply to the person with regard to that replacement lead-acid battery. For purposes of this subdivision, "new motor vehicle dealer" has the same meaning as is specified in Section 426 of the Vehicle Code, and "used vehicle" has the same meaning as is specified in Section 665 of the Vehicle Code.
(d)
(1) If a lead-acid battery is sold or will be used in a manner or for a purpose entitling the dealer to regard the purchase as not subject to the California battery fee, the dealer shall obtain written documentation from the purchaser certifying that the lead-acid battery will be used in a manner or for a purpose entitling the dealer to regard the purchase as not subject to the California battery fee.
(2) If a purchaser certifies in writing to a dealer that the lead-acid battery will be used in a manner or for a purpose for which no payment is required to be made for the California battery fee, and the purchaser sells or uses the battery such that no exception to the requirement to pay the applicable fee or fees applies, the purchaser shall be liable for the payment of any applicable fees.

Ca. Health and Saf. Code § 25215.25

Amended by Stats 2019 ch 860 (AB 142),s 4, eff. 10/13/2019.
Added by Stats 2016 ch 666 (AB 2153),s 1, eff. 9/26/2016.