Rev. & Tax. Code, § 6041.2 · Article 1. General Provisions and Definitions
Rev. & Tax. Code, § 6041.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this chapter, the following shall apply:
(a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.
(b) (1) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include 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), 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, a fee imposed 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), and 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.
(2) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100).
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 17, Sec. 1. (SB 132) Effective June 27, 2025.
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=6041.2.
- Text hash
- sha256 8b0eb69cde95e860c4d0dc8286dd472bf0ecd77d1ea4ce67989be6d6e0c7f02a
- 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
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.