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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 43053
Text of Section Operative July 1, 1998
43053. Fees. The fees imposed pursuant to Sections 25205.2 and 25205.5 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.
History—Added by Stats. 1986, Ch. 1506, effective September 30, 1986. Stats. 1989, Ch. 269, in effect August 3, 1989, substituted a comma for "and" after "25205.2" and added ", 25205.6, 25205.7, 25205.8, and 25347.6" after "25205.5", Stats, 1989, Ch. 1032, in effect September 29, 1989 added "and" after "25205.7," and deleted ", and 25347.6" after "25205.8". Stats. 1991, Ch. 1123, in effect October 14, 1991, deleted "and" after "25205.7", added "and 25221" after "25205.7". Stats. 1992, Ch. 1345, in effect January 1, 1993, added "25205.14" after "25205.8". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, substituted "25205.7, and 25205.14" for "25205.6, 25205.7, 25205.8, 25205.14, and 25221" after "Sections 25205.2, 25205.5,". Stats. 2016, Ch. 340 (SB 839), in effect September 13, 2016, deleted "25205.7" after "25205.5". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021 substituted "25205.2 and 25205.5" for "25205.2, 25205.5, and 25205.14" after "pursuant to Sections" and substituted "California Department of Tax and Fee Administration" for "board" after "collected by the".