California Code of Regulations › Title 23 - Waters › Division 3 - State Water Resources Control Board and Regional Water Quality Control Boards › Chapter 5 - Fees › Section 1074 - Administration of Fees and Expenses

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Annual
				fees shall be imposed based on the fiscal year (July 1 through June 30). Annual
				fees shall be based on the regulations in effect at the time of assessment.
				Except as otherwise provided in section
				1062, subdivision (b) and section
				1064, subdivision (b), filing fees
				shall be based on the regulations in effect at the time of filing. All
				references in this chapter to the beginning of the year or to circumstances
				occurring during the year shall be construed to refer to the fiscal
				year.
(b) Except as provided in
				this subdivision, if the circumstances establishing a requirement for payment
				of an annual fee occur during a year, the entire annual fee shall be imposed
				for that year, even if those circumstances occur for only a portion of the
				year. The board may decide not to assess an annual fee if a permittee or
				licensee requests revocation of the permit or license before the annual fee is
				assessed and the board determines that revocation likely would be
				appropriate.
(c) If the identity of
				a fee payer changes before an assessment is issued, the previous fee payer
				remains responsible for payment of the assessment, unless the fee payer
				notifies the board of the name and address of the new fee payer at least 10
				days before the assessment is issued. The notice must comply with section
				831 of this division, if
				applicable.
(d) An annual fee shall
				be due and payable thirty days after the State Board of Equalization issues an
				assessment.
(e) Expenses and unpaid
				fees are due on the date that they should have been paid to the
				board.
(f) Whenever, while acting
				within the scope of its authority under chapter 8 (commencing with section
				1525), part 2, division 2 of the
				Water Code, the board notifies the State Board of Equalization of an
				assessment, decision on a petition for reconsideration, decision on a claim for
				refund, cancellation, or adjustment, the State Board of Equalization shall,
				without further review, collect, refund, cancel or adjust the assessment or
				other amount in accordance with the instructions of the board.
(g) If a fee payer files a petition for
				reconsideration of an assessment with the board pursuant to section
				1077 or section
				1078 of this chapter, then the fee
				payer may either (i) timely pay the assessment to the State Board of
				Equalization and include a request for refund in the petition for
				reconsideration filed with the board or (ii) postpone payment of the assessment
				while the petition for reconsideration is pending.
(1) If payment of the assessment is postponed
				until the board decides the petition for reconsideration, interest will
				continue to accrue from the date the assessment was initially due at the rate
				specified in Revenue and Taxation Code section
				55042.
(2) The board shall promptly notify the State
				Board of Equalization of its decision on a petition for
				reconsideration.
(3) Any amount to
				be refunded or cancelled shall be credited by the State Board of Equalization
				on any amounts then due from the person from whom the amount to be refunded or
				cancelled was collected or by whom it was paid, and the balance shall be
				refunded to the person, or his or her successors, administrator, or
				executors.