Rev. & Tax. Code, § 55191 · Article 4. Seizure and Sale
Rev. & Tax. Code, § 55191
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability for the same periods for taxes, fees, and surcharges administered pursuant to Part 30 (commencing with Section 55001), as applicable.
(b) (1) For purposes of this section, “fees administered pursuant to Part 30 (commencing with Section 55001)” shall include, but are not limited to:
(A) A charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code).
(B) A lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code.
(C) A covered electronic waste recycling fee pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code).
(D) A California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code.
(E) A California electronic cigarette excise tax pursuant to the Healthy Outcomes and Prevention Education (HOPE) Act (Part 13.6 (commencing with Section 31000)).
(F) A cannabis excise tax pursuant to the Cannabis Tax Law (Part 14.5 (commencing with Section 34010)).
(2) “Fees administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Local Prepaid Mobile Telephony Services Collection Act (Part 21.1 (commencing with Section 42100)).
(c) This section shall be applied and administered in the same manner as specified in Sections 6071.1, 6811, 6812, 6813, 6814, and 6815.
Notes and commentary — not statutory text
History
Added by Stats. 2023, Ch. 511, Sec. 35. (SB 889) Effective January 1, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=55191.
- Text hash
- sha256 9317700c5129e5c17e245e1c95fd72e0dd5631e47dc4f5d8accf8bf5d48f0575
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Public Resources Code
- Pub. Resources Code, div. 4, pt. 2, ch. 8, art. 9.5Timber Regulation and Forest Restoration FundPrinted as Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code
- Pub. Resources Code, div. 30, pt. 3, ch. 8.5Electronic Waste RecyclingPrinted as Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code
- Pub. Resources Code, div. 30, pt. 3, ch. 17, art. 5Financial ProvisionsPrinted as Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 6071.1Printed as Section 6071.1 or 6814 | Sections 6071.1, 6811, 6812, 6813, 6814, and 6815
- Rev. & Tax. Code, § 6811Printed as Sections 6071.1, 6811, 6812, 6813, 6814, and 6815
- Rev. & Tax. Code, § 6812Printed as Sections 6071.1, 6811, 6812, 6813, 6814, and 6815
- Rev. & Tax. Code, § 6813Printed as Sections 6071.1, 6811, 6812, 6813, 6814, and 6815
- Rev. & Tax. Code, § 6814Printed as Section 6071.1 or 6814 | Sections 6071.1, 6811, 6812, 6813, 6814, and 6815
- Rev. & Tax. Code, § 6815Printed as Sections 6071.1, 6811, 6812, 6813, 6814, and 6815
- Rev. & Tax. Code, div. 2, pt. 13.6Healthy Outcomes and Prevention Education (HOPE) ActPrinted as Part 13.6 (commencing with Section 31000)
- Rev. & Tax. Code, div. 2, pt. 14.5Cannabis TaxPrinted as Part 14.5 (commencing with Section 34010)
- Rev. & Tax. Code, div. 2, pt. 21.1Local Prepaid Mobile Telephony Services Collection ActPrinted as Part 21.1 (commencing with Section 42100)
- Rev. & Tax. Code, div. 2, pt. 30FEE COLLECTION PROCEDURES LAWPrinted as Part 30 (commencing with Section 55001)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.