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§ 2750. Tax Payment.

3 CA ADC § 2750Barclays Official California Code of RegulationsEffective: October 1, 2024

Barclays California Code of Regulations
Title 3. Food and Agriculture
Division 4. Plant Industry (Refs & Annos)
Chapter 2. Field Crops (Refs & Annos)
Subchapter 2. Commercial Feed
Article 11. Inspection Tax and Plant Licenses
Effective: October 1, 2024
3 CCR § 2750
§ 2750. Tax Payment.
Currentness
(a) The inspection tonnage tax on packaged commercial feed sold or distributed in California shall be paid by the licensee whose name appears on the label as the manufacturer, guarantor, or distributor. The inspection tonnage tax on bulk commercial feed sold or distributed in California shall be paid by the last licensee selling or distributing the commercial feed to a consumer buyer.
(b) Reports of taxable sales shall be made quarterly to the director not later than one calendar month after March 31, June 30, September 30, and December 31 on a form furnished by the director. Quarterly reports and payments become delinquent on May 1, August 1, November 1, and February 1, for the respective preceding quarter.
(1) Delinquent reports shall be subject to the following late fees based on the amount of tonnage sold or distributed during the quarter.
(A) Delinquent reports for zero tons sold or distributed shall be subject to a late fee of $100.
(B) Delinquent reports for less than 10,000 tons sold or distributed shall be subject to a late fee of $200.
(C) Delinquent reports for greater than or equal to 10,000 tons sold or distributed shall be subject to a late fee of $500
(2) Delinquent payments shall be subject to a late fee of 15 percent of the amount past due. Payments more than 12 months delinquent shall be assessed an additional late fee of one percent per month of the amount past due.
(c) A completed tax report must be filed for each quarter whether or not taxable sales have been made in that period.
(d) Each licensee shall keep accurate records of sales of commercial feed which shall be available for examination by the director and shall include the date of sale, to whom sold, the name and net weight of the product sold. The records shall be maintained to support the reports for the previous three (3) years.
(e) Human food by-products as defined under Section 2804 that are diverted to animal feed without further manufacturing/processing beyond what is stated in the ingredient definition are subject to reduced inspection tonnage tax set by the Secretary. Firms shall be exempt from paying inspection tonnage tax on the first one thousand (1,000) tons of human food by-products diverted to animal feed during the license period as defined in Section 15054 of the Food and Agricultural Code.

Credits

Note: Authority cited: Sections 407 and 14902, Food and Agricultural Code. Reference: Sections 15061 and 15062, Food and Agricultural Code.
History
1. Amendment of subsection (b), repealer of subsection (c), and relettering of subsections (d) and (e) to subsections (c) and (d) filed 7-2-82; effective thirtieth day thereafter (Register 82, No. 27).
2. Editorial correction of Note filed 8-17-82 (Register 82, No. 34).
3. New subsection (c), subsection relettering, and amendment of newly designated subsection (d) filed 7-17-97; operative 8-16-97 (Register 97, No. 29).
4. Amendment of subsection (a), repealer of subsection (c), subsection relettering, amendment of newly designated subsections (c)-(d) and new subsection (e) filed 3-29-2022; operative 3-29-2022 pursuant to Government Code section 11343.4(b)(3) (Register 2022, No. 13). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60 calendar days pursuant to Executive Order N-71-20.
5. Amendment filed 7-18-2024; operative 10-1-2024 (Register 2024, No. 29).
This database is current through 8/30/24 Register 2024, No. 35.
Cal. Admin. Code tit. 3, § 2750, 3 CA ADC § 2750
End of Document