Laws, Regulations and Annotations


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 3. Determinations

Article 1. Returns and Payments

Section 43152.12

Text of Section Operative Through June 30, 2022

43152.12. Fee; due and payable. (a) In addition to the requirements imposed pursuant to Section 43152.6, every operator of a facility subject to the fee specified in Section 25205.2 of the Health and Safety Code shall make two prepayments of the fee to the board, which are due and payable on or before the last day of February and the last day of August of each calendar year. Each prepayment shall be accompanied by a prepayment return in a form prescribed by the board.

(b) For purposes of subdivision (a), the amount of each prepayment shall be not less than 50 percent of the applicable fee imposed on the facility, based on the facility's type and size, as stated on the hazardous waste facilities permit, interim status document, or Part A application, or as specified in Section 25205.2 of the Health and Safety Code.

(c) The board shall credit the amount of the prepayments against the amount of the fee due and payable for the reporting period in which the prepayments are due.

(d) Any person required to make a prepayment pursuant to this section who fails to make a prepayment by the due dates specified in subdivision (a) shall also pay the penalties and interest in accordance with Section 43155.

(e) This section applies only to fees due through the first prepayment of the 2022 reporting period and for earlier reporting periods.

(f) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.

History—Added by Stats. 1991, Ch. 1123, in effect October 14, 1991. Stats. 1995, Ch. 637, in effect January 1, 1996, substitutes "two" for "a" before the word "prepayment" and "prepayment" is changed to "prepayments", "are" is substituted for "is", and the words "the last day of February and the last day of August" are substituted for "April 25" in the first sentence. In the second sentence, "Each" is substituted for "The". In the third sentence, "each" is substituted for "the" before the word "prepayment" and the words "stated on the hazardous waste … the Health and Safety Code" is substituted for the words "specified in Sections 25205.1 … prepayment is due". In the fourth sentence, the word "prepayment" is changed to "prepayments" and "is" is changed to "are". In the fifth sentence, "April 25" is changed to "the due dates specified in subdivision (a)." The sixth sentence is deleted. Stats. 2000, Ch. 923 (AB 2894), effective January 1, 2001, substituted "Section 43155" for "Sections 43155 and 43156" after "in accordance with" of subdivision (d). Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "Section 25205.2" for "Sections 25205.1 and 25205.4" after "as specified in" in subdivision (b) and added new subdivisions (e) and (f).