25174.02. (a) Notwithstanding this chapter, or Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code, for any fees, surcharges, fines, penalties, and funds that are required to be deposited into the Hazardous Waste Control Account, the Hazardous Waste Facilities Account, or the Toxic Substances Control Account, the department, with the approval of the secretary, may take either of the following actions:
(1) Assume responsibility for, or enter into a contract with a private party or with another public agency, other than the California Department of Tax and Fee Administration, for the collection of any fees, surcharges, fines, penalties and funds described in Chapter 6.8 (commencing with Section 25300), for deposit into the Toxic Substances Control Account.
(2) Administer, or by mutual agreement, contract with a private party or another public agency, for the making of those determinations and the performance of functions that would otherwise be the responsibility of the California Department of Tax and Fee Administration pursuant to Chapter 6.8 (commencing with Section 25300), or Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code, if those activities and functions for which the California Department of Tax and Fee Administration would otherwise be responsible become the responsibility of the department or, by mutual agreement, the contractor selected by the department.
(b) If, pursuant to subdivision (a), the department, or a private party or another public agency, pursuant to a contract with the department, performs the determinations and functions that would otherwise be the responsibility of the California Department of Tax and Fee Administration, the department shall be responsible for ensuring that persons who are subject to the fees specified in subdivision (a) have equivalent rights to public notice and comment, and procedural and substantive rights of appeal, as afforded by the procedures of the California Department of Tax and Fee Administration pursuant to Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code. Final responsibility for the administrative adjustment of fee rates and the administrative appeal of any fees or penalty assessments made pursuant to this section may only be assigned by the department to a public agency.
(c) If, pursuant to subdivision (a), the department, or a private party or another public agency, pursuant to a contract with the department, performs the determinations and functions that would otherwise be the responsibility of the California Department of Tax and Fee Administration, the department shall have equivalent authority to make collections and enforce judgments as provided to the California Department of Tax and Fee Administration pursuant to Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code. Unpaid amounts, including penalties and interest, shall be a perfected and enforceable state tax lien in accordance with Section 43413 of the Revenue and Taxation Code.
(d) The department, with the concurrence of the secretary, shall determine which administrative functions should be retained by the California Department of Tax and Fee Administration, administered by the department, or assigned to another public agency or private party pursuant to subdivisions (a), (b), and (c).
(e) The department may adopt regulations to implement this section.
(f) This section shall become operative on January 1, 2022.
(Added by Stats. 2021, Ch. 73, Sec. 27. (SB 158) Effective July 12, 2021. Superseded on January 1, 2024; see amendment by Stats. 2022, Ch. 258.)