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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 43160
43160. Filing of closing returns. Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.
History—Added by Stats. 1992, Ch. 852, in effect September 21, 1992. Stats. 1994, Ch. 903, in effect January 1, 1995, renumbered the section which was formerly numbered 43158. Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, deleted "43152.11" after "43152.9", deleted "43152.14," after "43152.13," and substituted "43152.14" for "43153" before "shall, upon". Stats. 2022, Ch. 60 (AB 203), in effect June 30, 2022, substituted "California Department of Tax and Fee Administration" for "board". Stats. 2023, Ch. 511 (SB 889), in effect January 1, 2024, substituted "43152.13" for "43151, 43152.6, 43152.7, 43152.9, 43152.13, or 43152.14" after "Section".