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Business Taxes Law Guide—Revision 2025

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 6. Administration
Article 1. Administration

Section 45851


45851. Enforcement by board; rules and regulations. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.