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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 2. The Hazardous Substances Tax

Article 1. Imposition of Tax

Section 43054


Text of Section Operative July 1, 1998

43054. Fees. The fees imposed pursuant to Section 25205.6 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. 1989, Ch. 1032, in effect September 29, 1989. Stats. 1991, Ch. 1123, in effect October 14, 1991, substituted "25343" for "25347.6" after "Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, substituted "25205.6" for "25343" after "pursuant to Section". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "California Department of Tax and Fee Administration" for "board" after "collected by the."