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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 43152.9


43152.9. Fee; due and payable and annual return. (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on the last day of the second month following the end of the calendar year.

(b) Every corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship subject to the fee imposed pursuant to Section 25205.6 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, 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.

History—Added by Stats. 1989, Ch. 269, in effect August 3, 1989. Stats. 2001, Ch. 251 (AB 1123), substituted "43054" for "43053" in subdivision (a), effective January 1, 2002. Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, deleted ", on forms prescribed by the board," after "Safety Code shall", and added "in the form … electronic media" after "annual return" in the first sentence of, and added the second sentence to, subdivision (b). Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, added ", limited liability company … sole proprietorship" after "Every corporation" in the first sentence of subdivision (b). Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "board, which may include, but not be limited to, electronic media and" with "California Department of Tax and Fee Administration, and" before "pay the proper", added "filed with the California Department of Tax and Fee Administration using electronic media and" after "Returns shall be" and substituted "California Department of Tax and Fee Administration" for "board" after "prescribed by the" in subdivision (b).