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Business Taxes Law Guide—Revision 2024
Childhood Lead Poisoning Prevention Fee - Related Revenue and Taxation Code Provisions
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Note: the remaining administrative provisions related to this fee can be found under Hazardous Substances Tax Law— Revenue and Taxation Code
43057. Fees. The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this art.
History—Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "pursuant to Section".
43152.14. Fee; due and payable. The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.
History—Added by Stats. 1991, Ch. 799, in effect January 1, 1992. Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "327.7" after "pursuant to Section" and substituted "that" for "which" after "and Safety Code,". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, added the second and third sentences. Stats. 2004, Ch. 527 (SB 1881), in effect January 1, 2005, deleted the second and third sentences.
43554. Childhood Lead Poisoning Prevention Fund. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the form of remittances payable to the Board of Equalization of the State of California.
The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Childhood Lead Poisoning Prevention Fund.
History—Added by Stats. 1991, Ch. 799, in effect January 1, 1992.