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Business Taxes Law Guide—Revision 2024
Hazardous Waste Fee
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.5. Hazardous Waste Control
Article 7. Treatment, Recycling, and Disposal Technology
Section 25178.1
Text of Section Operative July 1, 1998 Through July 11, 2021
25178.1. Report; hazardous waste fees system. The State Board of Equalization shall provide quarterly reports to the Legislature on the fees collected pursuant to Sections 25174.1, 25205.2, and 25205.5. The reports shall be due on the 15th day of the second month following each quarter.
Text of Section Operative July 12, 2021
25178.1. Report; hazardous waste fees system. (a) The California Department of Tax and Fee Administration shall provide quarterly reports to the Legislature on the fees collected pursuant to Sections 25205.2 and 25205.5. The reports shall be due on the 15th day of the second month following each quarter.
(b) The report submitted pursuant to this subdivision shall be submitted in compliance with Section 9795 of the Government Code.