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Business Taxes Law Guide—Revision 2025
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 1. General Provisions and Definitions (View entire chapter)
- 43001 Title
- 43002 Definitions
- 43002.3 Nonhazardous waste; determination by State Department of Toxic Substances Control
- 43003 Construction
- 43004 Provisions; construction
- 43005 Actions or proceedings prior to enactment
- 43005.5 Penalty; exception [Repealed.]
- 43006 "Person"
- 43007 "Board"
- 43008 "Fee" [Repealed.]
- 43008 "Fee"
- 43008.1 Surcharge
- 43009 "In this state"
- 43010 "Department"
- 43010.1 "Department" for Sections 43056 and 43057
- 43011 "Director"
- 43011.1 "Director" for Sections 43056 and 43057
- 43012 "Taxpayer"
- 43013 "Feepayer"