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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 3. Determinations
Article 1. Returns and Payments
Section 43152.10
43152.10. Fees; due and payable. (a) The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the California Department of Tax and Fee Administration within that 30-day period.
(b) This section shall become inoperative on the date on which the measure adding this subdivision takes effect, and, as of January 1, 2023, is repealed.
History—Added by Stats. 1989, Ch. 269, in effect August 3, 1989. Stats. 1989, Ch. 1032, in effect September 29, 1989, added "and 43054". Stats. 1991, Ch. 1123, in effect October 14, 1991, added "25221" after "25205.8"; and substituted "25343" for "25347.6". Stats. 1993, Ch. 411, in effect September 21, 1993, added "25205.14" after "25205.8," and added ", except as … Safety Code" after "30-day period". Stats. 2016, Ch. 340 (SB 839), in effect September 13, 2016, deleted "imposed pursuant to Sections 25205.7, 25205.8, 25205.24, 25221, and 25343 of the Health and Safety Code, which are" after "The fees" and deleted ", except as provided in subdivision (c) of Section 25205.14 of the Health and Safety Code" after "30-day period". Stats. 2022, Ch. 574 (AB 211), in effect September 27, 2022, substituted "California Department of Tax and Fee Administration" for "office of the board" before "within"; lettered former sole paragraph as subdivision (a); and added subdivision (b).