(

a) The California Department of Tax and Fee Administration shall collect any fee or expense required to be paid to the California Department of Tax and Fee Administration under this chapter. (b)

(1) The California Department of Tax and Fee Administration shall collect the fees pursuant to the Fee Collection Procedures Law (Part 30 (commencing with

Section 55001) of Division of the Revenue and Taxation Code).

(2) Notwithstanding the appeal provisions in the Fee Collection Procedures Law, a determination by the board that a person or entity is required to pay a fee, or a determination by the board regarding the amount of that fee, is subject to review under

Chapter 4 (commencing with

Section 1120) of Part and is not subject to a petition for redetermination by the California Department of Tax and Fee Administration.

(3) Notwithstanding the refund provisions in the Fee Collection Procedures Law, the California Department of Tax and Fee Administration shall not accept any claim for refund that is based on the assertion that a determination by the board improperly or erroneously calculated the amount of a fee, or incorrectly determined that the person or entity is subject to the fee, unless that determination has been set aside by the board or a court reviewing the determination of the board.

(4) This subdivision shall not be construed to apply

Chapter 4 (commencing with

Section 1120) of Part to the adoption of regulations under this

chapter or to a determination of expenses under

Part 3 (commencing with

Section 2000). (

c) The board shall provide to the California Department of Tax and Fee Administration the name and address of each person or entity who is liable for a fee or expense, the amount of the fee or expense, and the due date.