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Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Public Resources Code

Division 30. Waste Management

Part 1. Integrated Waste Management

Chapter 2. Definitions

Section 40162


40162. "Owner." "Owner" means a person who holds fee title to, or a leasehold or other possessory interest in, real property that is presently in use as a solid waste facility or is a disposal site.