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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 43152.8


43152.8. Notification by the department. The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following:

(a) The issuance of a hazardous waste facilities permit or grant of interim status to any facility operator, who has not previously been granted interim status, within 30 days after the facility permit or grant of interim status is issued.

(b) When any facility changes size or type specified in Section 25205.2 of the Health and Safety Code.

History—Added by Stats. 1991, Ch. 1123, in effect October 14, 1991. Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, deleted former subdivision (b) and relettered former subdivisions (a)(1) and (a)(2) as subdivisions (a) and (b) respectively; substituted "California Department of Tax and Fee Administration" for "board" after "shall notify the" and "either" for "any" after "of the occurrence of" in the first paragraph; substituted "or type specified in" for "category pursuant to" after "size" and substituted "25205.2" for "25205.4" in relettered subdivision (b).