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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Integrated Waste Management Fee Law > Part 1 Integrated Waste Management—Chapter 2 > Section 40162

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.