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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 43012


Text of Section Operative Through December 31, 2021

43012. "Taxpayer." (a) For purposes of this part, "taxpayer" means any person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code or subdivision (a) of Section 25174 of the Health and Safety Code, or imposed by Section 25174.1 or 105310 of the Health and Safety Code.

(b) This section shall remain in effect only until January 1, 2022, and as of that date is repealed.

History—Stats. 1982, Ch. 496, in effect July 12, 1982, added "For … part," before " 'taxpayer,' " substituted "any" for "a" before "person," added "a fee or" before "a tax," and substituted "by Section … Code" for "pursuant to this part" after "imposed." Stats. 1989, Ch. 269, in effect August 3, 1989, added "specified in subdivision (a) of Section 25174, or" after "fee or a tax" and substituted "25174.1" for "25174". Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174" and deleted "or 25345" after "25174.1". Stats. 1991, Ch. 1123, in effect October 14, 1991, added "or subdivision (e) of … Code" after "Code". Stats. 1992, Ch. 852, in effect September 21, 1992, added "372.7 or" after "imposed by Section". Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "imposed by Section". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, lettered former paragraph as subdivision (a), added "paragraph (1) of" after "specified in", substituted "25173.6" for "25174" after "subdivision (a) of", substituted "(a)" for "(e)" after "Code or subdivision", substituted "25174" for "25221" after "subdivision (a) of", substituted "25174.1" for "105310" before "or 105310", and substituted "105310" for "25174.1" after "25174.1 or" in the first paragraph; and added subdivision (b).


Text of Section Operative Through December 31, 2021

43012. "Taxpayer." (a) For purposes of this part, "taxpayer" means a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.

(b) This section shall become operative on January 1, 2022, and shall apply to the fees due for the 2022 reporting period and thereafter.

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