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Business Taxes Law Guide—Revision 2024
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(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.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).