Laws, Regulations and Annotations

Search

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 2. The Hazardous Substances Tax

Article 1. Imposition of Tax

Section 43051


43051. Administration and collection of fee. (a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

(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(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.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—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "The board … collect" before "The fee" and added "shall … part" after "Code." Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "25174.1" for "25174". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, lettered former paragraph as subdivision (a) and substituted "California Department of Tax and Fee Administration" for "board" after "collected by the" in the first paragraph, and added new subdivisions (b) and (c).