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 43152.7
Text of Section Operative Through June 30, 2022
43152.7. Fee; due and payable. (a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable on the last day of the second month following the end of the calendar year.
(b) Every generator subject to the fee imposed pursuant to Section 25205.5 of the Health and Safety Code shall file an annual 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. The board shall credit the prepayment made pursuant to Section 43152.15 against the amount due with the annual return. 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) The fee imposed by Section 25205.5 of the Health and Safety Code shall be offset by any fees paid by the generator for the preceding calendar year for a local hazardous waste management program conducted by a local agency pursuant to a memorandum of understanding with the department. The amount of the credit provided under this subdivision shall not exceed an amount equal to the fees paid to the local agency or the generator fee due under Section 25205.5 of the Health and Safety Code, whichever is less. The credit for local fees paid shall not include fees required under Chapter 6.7 (commencing with Section 25280) or Chapter 6.95 (commencing with Section 25500) of Division 20 of the Health and Safety Code.
(d) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.
History—Added by Stats. 1988, Ch. 1376, in effect September 26, 1988. Stats. 1993, Ch. 1145, in effect January 1, 1994, deleted "as a tax" after "and administered" in subdivision (a); substituted "fee" for "tax" after "subject to the" in subdivision (b); and substituted "for" for "during" after "generator" in subdivision (c). Stats. 1995, Ch. 637, in effect January 1, 1996, added "second" before "month" in subdivision (a); substituted "generator" for "operator" after "every", and added "The board...the annual return" after "due" in subdivision (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, deleted ", on forms prescribed by the board," after "Safety Code shall", added "in the form … electronic media" after "annual return" in the first sentence of, and added the third sentence to, subdivision (b). Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "that" for "which" after "Health and Safety Code" in subdivision (a); substituted "California Department of Tax and Fee Administration"" for "board" before "which may include" in the first sentence of subdivision (b) and after "as prescribed by the" in the third sentence of subdivision (b); added subdivision (d).
Text of Section Operative July 1, 2022
43152.7. Fee due and payable and annual return. (a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before November 30 and February 28 of each fiscal year.
(b) Every generator subject to the fee imposed pursuant to Section 25205.5 of the Health and Safety Code shall file an annual 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.
(c) This section shall become operative on July 1, 2022.
History—Added by Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, operative July 1, 2022. Stats. 2022, Ch. 60 (AB 203), in effect June 30, 2022, added "filed with the California Department of Tax and Fee Administration using electronic media and" before "authenticated" in the second sentence of subdivision (b).