Laws, Regulations and Annotations
Search
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 43152.6
43152.6. Fee; due and payable. [Repealed by Stats. 1991, Ch. 1123 (SB 194), effective October 14, 1991, operative until July 1, 1991, and repealed, operative July 1, 1991, by its own terms.]
Text of Section Operative Through June 30, 2022
43152.6. Fee; due and payable. (a) The fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration annually on or before the last day of the second month following the end of the calendar year.
(b) Except as provided in subdivision (d), every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a return in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but not be limited to, electronic media and pay the proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.
(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.
(d) The California Department of Tax and Fee Administration may prescribe the method and manner for payment of the first prepayment of the 2022 reporting period.
(e) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.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, operative July 1, 1991. Stats. 1995, Ch. 637, in effect January 1, 1996, added "second" before "month" in subdivision (a). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form … electronic media" for "on the forms provided by the board" after "annual return" in the first sentence of, and added the second sentence to, subdivision (b). ). Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "that" for "which" after "Health and Safety Code" and "California Department of Tax and Fee Administration" for "board" after "due and payable to the" in subdivision (a); substituted "Except as provided in subdivision (d), every" for "Every" before "operator", and substituted "California Department of Tax and Fee Administration" for "board" before "which may include" in the first sentence and after "prescribed by the" in the second sentence of subdivision (b); deleted "except as provided in subdivision (d)," after "For purposes of subdivision (a),", substituted "Section 25205.2" for "Sections 25205.1 and 25205.4" after "as specified in," in the first sentence of subdivision (c); deleted the second sentence in subdivision (c); deleted former subdivision (d); added new subdivisions (d) and (e).
Text of Section Operative July 1, 2022
43152.6. Fee; due and payable. (a) (1) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30 and February 28 of each fiscal year.
(2) For the 2022–23 fiscal year, the fees imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code collected and administered under Section 43053 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) Every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a fiscal year return accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. This subdivision does not apply to an operator with respect to the operation of a facility subject to the fee imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code for the 2022–23 fiscal year.
(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.
(d) This section shall become operative on July 1, 2022, and shall apply to the fees due for the 2022–23 fiscal year and thereafter.
History—Added by Stats. 2021, Ch. 73 (SB 158), operative July 1. 2022. Stats. 2022, Ch. 574 (AB 211), in effect September 27, 2022, substituted "Except as provided in paragraph (2), the" for "The"; renumbered former subdivision (a) as paragraph (1) and added paragraph (2) to subdivision (a); and added third sentence to subdivision (b).