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Business Taxes Law Guide – Revision 2022
 

Hazardous Substances Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law

Chapter 1. General Provisions and Definitions

Section 43002.3


Text of Section Operative Through June 31, 2022

43002.3. Nonhazardous waste; determination by State Department of Toxic Substances Control. (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 and the fee imposed pursuant to Section 25174.1 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes disposed of, or submitted for disposal, commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.

(b) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.

(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.

History—Added by Stats. 1982, Ch. 1244, in effect September 22, 1982. Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "fees specified in subdivision (a) of" for "fee imposed pursuant to" and added "and the fee imposed pursuant to Section 25174.1" after "Section 25174" in subdivision (a). Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, deleted "(a)" before "For purposes and subdivision (b)". Stats. 1992, Ch. 852, in effect September 21, 1992, substituted "Department of Toxic Substances Control" for "State Department of Health Services". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, lettered former paragraph as subdivision (a) and added new subdivisions (b) and (c).


Text of Section Operative July 1, 2022

43002.3. Nonhazardous waste; determination by State Department of Toxic Substances Control. (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes generated and handled commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.

(b) This section shall become operative on July 1, 2022, and shall apply to the fees due after the June 2022 reporting period, including the prepayments due following the reporting period and the fee due and payable following the reporting period.

History—Added by Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, operative July 1, 2022.