1. (a) The California Department of Tax and Fee Administration shall collect the annual fees established under sections 1063, 1065, 1066, 1067, and 3833.1 of this division, and any unpaid fees or expenses that the board refers to the California Department of Tax and Fee Administration for collection. The expenses that the California Department of Tax and Fee Administration is required to collect pursuant to Water Code section 1537 shall be considered fees for purposes of the Fee Collection Procedures Law, part 30 (commencing with section 55001) of division 2 of the Revenue and Taxation Code. On referral by the board, a person owing a fee or expense that must be collected by the California Department of Tax and Fee Administration is deemed to have registered with the California Department of Tax and Fee Administration for purposes of the Fee Collection Procedures Law and entry into the California Department of Tax and Fee Administration registration system.
2. (b) The board may request from a fee payer any additional information necessary for the board to determine the appropriate fee or expense or for the California Department of Tax and Fee Administration to collect the fee or expense pursuant to the Fee Collection Procedures Law.
3. (c) For purposes of collection, the board shall provide the California Department of Tax and Fee Administration with the name and address of the fee payer or the fee payer's authorized representative. The board may designate the person from whom the California Department of Tax and Fee Administration shall collect the fee. The California Department of Tax and Fee Administration's issuance of an assessment to a fee payer's authorized representative shall be deemed to be notice to each fee payer.
4. (d) The California Department of Tax and Fee Administration may rely on the fee payer information provided by the board until the board notifies the California Department of Tax and Fee Administration of a change in the fee payer's information. A fee payer shall promptly notify the board of any changes or corrections to the fee payer's identifying information. The board shall promptly notify the California Department of Tax and Fee Administration of changes or corrections to the identifying information.

Note: Authority cited: Sections 1058 and 1530, Water Code. Reference: Sections 1525, 1535, 1536 and 1537, Water Code.

History

1. New section filed 12-23-2003 as an emergency; operative 1-1-2004 (Register 2003, No. 52). Pursuant to Water Code section 1530 this rulemaking action remains in effect until revised by the State Water Resources Control Board.

2. Amendment filed 11-3-2025 as an emergency; operative 11-3-2025 (Register 2025, No. 45). Pursuant to Water Code section 1530, this emergency regulation shall remain in effect until revised by the Board.