(

a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to

Section 6071.1 or 6814, the feepayer is also subject to liability for the same periods for taxes, fees, and surcharges administered pursuant to

Part 30 (commencing with

Section 55001), as applicable. (b)

(1) For purposes of this section, “fees administered pursuant to

Part 30 (commencing with

Section 55001)” shall include, but are not limited to: (

A) A charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with

Section 25215) of

Chapter 6.5 of Division of the Health and Safety Code). (

B) A lumber products assessment pursuant to

Article 9.5 (commencing with

Section 4629) of

Chapter of Part of Division of the Public Resources Code. (

C) A covered electronic waste recycling fee pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with

Section 42460) of Part of Division of the Public Resources Code). (

D) A California tire fee pursuant to

Article 5 (commencing with

Section 42885) of

Chapter of Part of Division of the Public Resources Code. (

E) A California electronic cigarette excise tax pursuant to the Healthy Outcomes and Prevention Education (HOPE) Act (Part 13.6 (commencing with

Section 31000)). (

F) A cannabis excise tax pursuant to the Cannabis Tax Law (Part 14.5 (commencing with

Section 34010)). (2) “Fees administered pursuant to

Part 30 (commencing with

Section 55001)” shall not include the fee administered pursuant to Local Prepaid Mobile Telephony Services Collection Act (Part 21.1 (commencing with

Section 42100)). (

c) This

section shall be applied and administered in the same manner as specified in Sections 6071.1, 6811, 6812, 6813, 6814, and 6815.