(a) CDTFA shall not accept or consider a petition for redetermination of fees determined under this chapter if the petition is founded upon the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to DTSC any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to CalRecycle any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.
(b) CDTFA shall not accept or consider a claim for refund of fees paid pursuant to this chapter if the claim is founded upon the grounds that an item is or is not a covered electronic device. CDTFA shall forward to DTSC any claim for refund that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to CalRecycle any claim for refund that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.