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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Determination, Claims, and Statute Of Limitations
Facility Fee Statute of Limitations
Facility Fee Statute of Limitations
The statute of limitations for issuing a notice of determination for the annual facility fee for a specific reporting period runs from the due date of the second installment or final payment of the fee for that reporting period (Revenue and Taxation Code section 43202). The requirement for installment payments does not render the fee a semi-annual fee. 11/6/93. (Am 2003-1). (Note: effective January 1, 1996, Revenue and Taxation Code section 43152.12 requires two prepayments, in addition to the final return.)