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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 (View entire chapter)
Article 1. Returns and Payments
- 43151 Monthly returns
- 43152 Consolidated statement
- 43152.5 Dates due and payable; remittance [Repealed.]
- 43152.6 Fee; due and payable
- 43152.7 Fee; due and payable
- 43152.7 Fee due and payable and annual return
- 43152.8 Notification by the department
- 43152.9 Fee; due and payable and annual return
- 43152.10 Fees; due and payable
- 43152.11 Surcharge; due and payable [Repealed.]
- 43152.12 Fee; due and payable
- 43152.13 Fee; due and payable
- 43152.14 Fee; due and payable
- 43152.15 Prepayment of consolidated fees
- 43152.16 Refunds [Repealed.]
- 43153 Returns; other than periods specified [Repealed.]
- 43154 Extensions
- 43154.5 Extension of time; state of emergency proclamation
- 43155 Penalties for late payment
- 43155.01 Penalties for late payment
- 43155.5 Interest; daily basis
- 43156 Interest [Repealed.]
- 43157 Excusable delay
- 43158 Relief from interest due to disaster
- 43158.5 Relief of interest
- 43159 Reasonable reliance on written advice; relief of tax, interest and penalty
- 43159.1 Relief of spouse; tax
- 43159.2 Relief of spouse; fee due on determination
- 43160 Filing of closing returns
Article 1.1. Payment by Electronic Funds Transfer
- 43170 Electronic funds transfer payments
- 43171 Relief of penalty
- 43172 Definitions
- 43173 Electronic filing
Article 2. Deficiency Determinations
Article 4. Redeterminations
- 43301 Petition for redetermination
- 43302 Form and content of petition
- 43303 Oral hearing
- 43304 Decrease or increase of determination
- 43305 Finality date of order or decision
- 43306 Due date of determination; penalty
- 43307 Service of notice