California CDTFA Proposes Amending Excise Tax Rule on Fee Collection Procedures Law

The California Department of Tax and Fee Administration (CDTFA) proposed an amendment to the rule regarding the application of the Fee Collection Procedures Law. The proposal includes measures to clarify that five additional taxes and fees are collected pursuant to this law, including the state’s electronic cigarette excise tax, the covered battery-embedded waste recycling fee, the environmental mitigation surcharge, the firearm, ammunition, and firearm precursor part excise tax, and the lithium extraction excise tax. Comments on the proposed amendment are due March 23. [Cal. Dep’t of Tax & Fee Admin., Proposed Reg. Section 3500, 02/06/26 Cal. Reg. Notice Reg.]