Section 3699 - Low Gross Exemptions(a) For the reporting calendar year, a single operator or mining company may file with the Division of Mine Reclamation of the Department of Conservation, a written request for an exemption from the method of fee assessment set forth in Section 3698. Neither the State, nor any county, city, district or other political subdivision shall be eligible for an exemption under. this Section. A request for an exemption must be filed on a form (Low Gross Exemption Fee Request, Form MRRC-4L) supplied by the Division of Mine Reclamation and postmarked or received by the Division of Mine Reclamation on or before July 1 following the reporting calendar year in order to be considered. The Division of Mine Reclamation shall grant the exemption if information submitted and confirmed by the annual report form and approved reclamation plan, clearly demonstrates that the mining operation meets the following criteria: (1) material is extracted from one mining operation, and lead agency approval of a reclamation plan and financial assurance has been obtained; and(2) all of the single operator or mining company's mining operation located in the State of California is tied to, or located on, one site; and(3) the amount of the single operator or mining company's gross income from the mining operation for the reporting calendar year was less than $128,900, as adjusted for the cost of living as measured by the California Consumer Price Index for all urban consumers, calendar year averages, using the percentage change in the previous year and annually thereafter, and proof of gross income is supplied in the form of a signed federal tax return or returns accompanied by a complete and signed Federal Internal Revenue Service Form 4506, or a report prepared and signed by a certified public accountant or an enrolled agent listed on the active roster maintained by the Federal Internal Revenue Service; and(4) the single operator or mining company has submitted an annual reporting fee of five hundred fifteen dollars ($515) as adjusted for the cost of living as measured by the California Consumer Price Index for all urban consumers, calendar year averages, using the percentage change in the previous year, and annually thereafter.(b) For any request postmarked or received on or before July 1 following the reporting calendar year the Division of Mine Reclamation may afford the applicant one 30-day period in which to correct minor deficiencies in the application.(c) If the Division of Mine Reclamation determines that an exemption is not warranted, the single operator or mining company may appeal that determination to the Board for any request postmarked or received by the Division of Mine Reclamation on or before July 1 following the reporting calendar year. The appeal must be submitted in writing within fifteen (15) days of the denial of exemption notification by the Division of Mine Reclamation. The Chairperson of the Board or their designee (Board Member), shall determine whether the Board has jurisdiction for the purposes of an appeal. In order for the Board to have jurisdiction the appeal must: (1) Demonstrate the exemption request was complete and filed and postmarked or received by the Division of Mine Reclamation on or before July 1 following the reporting calendar year;(2) Specifically relate to the exemption criteria outlined in this Section; and(3) Specify the appellant's arguments for granting the exemption.(d) If the appeal is within the Board's jurisdiction, the Board, based on all the evidence in the record, may affirm the Division of Mine Reclamation's decision or grant the exemption. If the single operator or mining company does not appeal, the appeal is not within the Board's jurisdiction, or the Board affirms the Division of Mine Reclamation's decision, the single operator or mining company shall submit an annual reporting fee calculated upon the total mineral commodity produced pursuant to Section 3698. Such fee shall be submitted within thirty (30) days of notification by the Division of Mine Reclamation or the Board. A single operator or mining company who fails to submit the full annual reporting fee within thirty (30) days after notification shall be assessed a penalty and interest as provided in Public Resources Code Section 2207(d)(5).Cal. Code Regs. Tit. 14, § 3699
Note: Authority cited: Section 2207, Public Resources Code. Reference: Section 2207, Public Resources Code.
Note: Authority cited: Section 2207, Public Resources Code. Reference: Section 2207, Public Resources Code.
1. New section filed 1-9-92; operative 1-9-92 pursuant to Government Code section 11346.2(d) (Register 92, No. 12).
2. Amendment filed 4-22-92 as an emergency; operative 5-1-92 (Register 92, No. 19). A Certificate of Compliance must be transmitted to OAL 9-18-92 or emergency language will be repealed by operation of law on the following day.
3. Certificate of Compliance as to 4-22-92 order transmitted to OAL 8-28-92 and filed 10-13-92 (Register 92, No. 42).
4. Amendment filed 4-30-93 as an emergency; operative 4-30-93 (Register 93, No. 18). A Certificate of Compliance must be transmitted to OAL 8-30-93 or emergency language will be repealed by operation of law on the following day.
5. Certificate of Compliance as to 4-30-93 order, including amendment of subsections (a)(1)-(2) and (b)(3) transmitted to OAL 8-10-93 and filed 9-22-93 (Register 93, No. 39).
6. Amendment of section and Note filed 4-28-94 as an emergency; operative 5-1-94 (Register 94, No. 17). A Certificate of Compliance must be transmitted to OAL by 8-29-94 or emergency language will be repealed by operation of law on the following day.
7. Certificate of Compliance as to 4-29-94 order transmitted to OAL 8-26-94 and filed 10-6-94 (Register 94, No. 40).
8. Amendment of section, Note, and Forms MRRC-4L and MRRC-4M filed 4-20-95 as an emergency; operative 5-1-95 (Register 95, No. 16). A Certificate of Compliance must be transmitted to OAL by 8-29-95 or emergency language will be repealed by operation of law on the following day.
9. Certificate of Compliance as to 5-1-95 order including amendment of subsection (b) and new Form MRRC-2 transmitted to OAL 8-2-95 and filed 9-8-95 (Register 95, No. 36).
10. Amendment of subsections (a), (a)(3) and (b), and repealer and new Forms MRRC-2, MRRC-4L and MRRC-4M filed 4-9-96 as an emergency; operative 5-1-96 (Register 96, No. 15). A Certificate of Compliance must be transmitted to OAL by 8-8-96 or emergency language will be repealed by operation of law on the following day.
11. Certificate of Compliance as to 4-9-96 order transmitted to OAL 7-26-96 and filed 8-21-96 (Register 96, No. 34).
12. Amendment of subsections (a), (a)(3), (b) and (d), amendment of and Note, and amendment of forms MRRC-2, MRRC-4L and MRRC-4M filed 4-21-97 as an emergency; operative 5-1-97 pursuant to Government Code section 11343.4(c). A Certificate of Compliance must be transmitted to OAL by 8-29-97 or emergency language will be repealed by operation of law on the following day.
13. Certificate of Compliance as to 4-21-97 order, including further amendment of subsections (a) and (b) and forms MRRC-2, MRRC-4L and MRRC-4M, transmitted to OAL 5-30-97 and filed 7-11-97 (Register 97, No. 28).
14. Editorial correction amending subsection (a) and inserting inadvertently omitted subsection (c) (Register 2004, No. 11).
15. Amendment of subsections (a) and (a)(4) filed 3-8-2004 as an emergency; operative 3-8-2004 (Register 2004, No. 11). A Certificate of Compliance must be transmitted to OAL by 7-6-2004 or emergency language will be repealed by operation of law on the following day.
16. Certificate of Compliance as to 3-8-2004 order transmitted to OAL 6-21-2004 and filed 7-30-2004 (Register 2004, No. 31).
17. Amendment filed 2-7-2018; operative 4/1/2018 (Register 2018, No. 6).
18. Change without regulatory effect amending subsections (a), (b)-(c)(1) and (d) filed 6-21-2024 pursuant to section 100, title 1, California Code of Regulations (Register 2024, No. 25).