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Business Taxes Law Guide—Revision 2026
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 [Repealed by Stats. 1991, Ch. 1123 (SB 194), effective October 14, 1991, operative until July 1, 1991, and repealed, operative July 1, 1991, by its own terms.]
43152.6. Fee; due and payable. [Repealed by Stats. 2021, Ch. 73 (SB 158), in effect January 1, 2023.]
43152.6. Fee; due and payable. (a) (1) (A) 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 the last day of November and the last day of February of each fiscal year.
(B) Notwithstanding subparagraph (A), for the 2023–24 fiscal year only, the facility fee imposed pursuant to Section 25205.2 of the Health and Safety Code and 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, 2023, and February 28, 2024.
(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 every operator of a facility 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 applies 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).