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Business Taxes Law Guide—Revision 2024

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Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 1. General Provisions and Definitions.


Integrated Waste Management Fee Law **

(Part 23, Division 2, Revenue and Taxation Code *)

Enacted Statutes 1987, Chapter 1319.

* The provisions of this part, except as otherwise noted, became effective September 28, 1987.

** Heading amended by Stats. 1993, Ch. 656, in effect October 1, 1993.

Chapter 1. General Provisions and Definitions

45001. Title. This part shall be known and may be cited as the Integrated Waste Management Fee Law.

History—Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "Integrated Waste Management" for "Solid Waste Disposal Site Cleanup and Maintenance" after "cited as the".

45002. Definitions. The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.

History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "Part 6 … Public Resources" for "Chapter 4 (commencing with Section 66799) of Title 7.3 of the Government". Stats. 1992, Ch. 105, in effect June 30, 1992, substituted "fees" for "fee", substituted "Sections" for "Section", and added "and 45052" following "45051". Stats. 1993, Ch. 656, in effect October 1, 1994, substituted "fee imposed pursuant to Section 48000" for "fees referred to in Sections 45051 and 45052" after "administration of the", and substituted "Chapter 2 (commencing with Section 40100 of Part 1" for "Part 6 (commencing with Section 46000)" after "contained in".

45003. Construction. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.

45004. Provisions; construction. The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.

45005. Actions or proceedings prior to enactment. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to this part as far as possible.

45006. "Person." "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.

History—Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company".

45007. "Board." "Board" means the State Board of Equalization.

45008. "In this state." "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.

45009. "Fee payer." "Fee payer" means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.

History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66799.49" and "Public Resources" for "Government". Stats. 1992, Ch. 105, in effect June 30, 1992, added "or Section 48000" after "Section 46801". Stats. 1993, Ch. 656, in effect October 1, 1993, added "who is" after "any person"; deleted "the" after "liable for"; substituted "the" for "a" after "payment of"; and substituted "pursuant to" for "by Section 46801 or" after "fee imposed".