Section 33050 - Application to Reassess Fee(a) An applicant requesting a reassessment of the fee imposed under Health and Safety Code section 105310 shall submit an application to the Department which contains: (1) A statement or statements, made under penalty of perjury, which demonstrates the applicant's entitlement to a reassessed fee, and which includes a statement that the applicant has paid in full any and all fees assessed by the Board of Equalization pursuant to this Chapter. The sworn statement(s) shall also contain the basis of knowledge for making the statements contained therein.(2) Records identifying the total gallons of motor vehicle fuel distributed by the applicant in or about 1991 or the total gallons of architectural coatings distributed by the applicant in or about 1978. Records, such as sales data, annual reports, or other information, shall be submitted in duplicate with a sworn statement under penalty of perjury establishing the reliability and completeness of the records, including a description of their mode of preparation and maintenance. Any records, or portion thereof, which the applicant wants to protect as a trade secret shall be submitted in a separate sealed envelope clearly marked on the outside as "Trade Secret Material." For purposes of this section, "trade secret" shall have the same meaning as in the Uniform Trade Secrets Act, Civil Code section 3426 et seq. The application shall contain a declaration under penalty of perjury describing why the applicant believes the material is a trade secret.(3) A cover letter containing the name and address of the applicant, the applicant's Board of Equalization account number, the name, address and telephone number of the person to contact about the application, a summary of the basis for the exemption, and a listing of all items included with the application.(b) If the application is denied, the applicant may, within 30 days after receipt of the Department's written decision, request reconsideration of the decision from the Department. The request for reconsideration shall be in writing, and shall detail the reasons why the applicant believes the original decision was in error.(c) Any claim for refund shall be submitted to the Board of Equalization by the applicant within the statutory time frames established by Revenue and Taxation Code Section 43451 et seq.Cal. Code Regs. Tit. 17, § 33050
1. New article 4 (section 33050) and section filed 8-22-2002; operative 8-22-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 34). Note: Authority cited: Section 105310, Health and Safety Code. Reference: Sections 105250, 105310, 124160(b) and 124165, Health and Safety Code.
1. New article 4 (section 33050) and section filed 8-22-2002; operative 8-22-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 34).