(a)

1. (1) Except as provided in paragraph (2), the lead-acid battery fees imposed pursuant to Sections 25215.25 and 25215.35 shall be collected by the California Department of Tax and Fee Administration in accordance with the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For the purposes of this section, the reference to “feepayer” shall include a dealer and manufacturer.

2. (2) Notwithstanding the petition for redetermination and claim for refund provisions of the Fee Collection Procedures Law (Article 3 (commencing with Section 55081) of Chapter 3 of, and Article 1 (commencing with Section 55221) of Chapter 5 of, Part 30 of Division 2 of the Revenue and Taxation Code), the California Department of Tax and Fee Administration shall not do either of the following:

   1. (A) Accept or consider any petition for redetermination of fees determined under this article if the petition is founded upon the grounds that a battery is or is not a lead-acid battery, as defined in Section 25215.1. The California Department of Tax and Fee Administration shall forward to the department any petition for redetermination that is based on those grounds.
   2. (B) Accept or consider a claim for refund of fees paid pursuant to this article, if the claim for refund is founded upon the grounds that a battery is or is not a lead-acid battery, as defined in Section 25215.1. The California Department of Tax and Fee Administration shall forward to the department any claim for refund that is based on these grounds.

(b) The following persons shall register with the California Department of Tax and Fee Administration:

1. (1) A dealer of lead-acid batteries.
2. (2) A manufacturer of lead-acid batteries.