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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 2. Registration and Security

Section 43101


43101. Registration. [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]


Text of Section Operative July 1, 1998

43101. Registration. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.

History—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, inserted ", as defined in Section 25118 of the Health and Safety Code," after "person", substituted "is subject to fees imposed pursuant to Sections 25174, 25205.2, or 25205.5 of the Health and Safety Code" for "operates a facility for the disposal of hazardous wastes, disposes of hazardous wastes on premises owned or controlled by him or her, or submits hazardous wastes to others for disposal", and added "on forms provided by the board" after "register with the board". Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "Section" for "Sections", deleted "or" before "25205.5", and added ", or 25345" after "25205.5". Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "specified in subdivision (a) of" for "imposed pursuant to" after "subject to the fees" and "or imposed pursuant to Section 25174.1" for ", 25205.2, 25205.5," after "25174". Stats. 1990, Ch. 1286, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174", deleted "or 25345" after "25174.1", and added "or the surcharge … Safety Code". Stats. 1991, Ch. 798, in effect January 1, 1992, added "or Section 429.14 … Code" after "Code". Stats. 1992, Ch. 1345, in effect January 1, 1993, deleted "or imposed pursuant to" before "Section 25174.1", deleted "or" before "Section 429.14", added "Section 25205.14 … Code" after "429.14 of the Health and Safety Code", and added "subject to" before "surcharge imposed". Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "Safety Code, Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, added "Section 25173.6 of the Health and Safety Code, subdivision (a) of" before "25174", deleted "Section 25174.1 of the Health and Safety Code," before "Section 105190", and substituted "or Section 25205.14" for "Section 25205.14 of the Health and Safety Code, or subject to the surcharge imposed pursuant to Section 25205.9" after "and Safety Code,". ,". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, deleted "subdivision (a) of" after "specified in", deleted "25173.6 of the Health and Safety Code, subdivision (a) of Section 25174 of the Health and Safety Code, Section" before "105190", added "imposed pursuant to" after "Health and Safety Code", substituted "25205.2, 25025.5, or 25205.6" for "25205.14" after "pursuant to Section", and substituted "California Department of Tax and Fee Administration" for "board" after "register with the" and after "provided by the."