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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 2. The Integrated Waste Management Fee*
Article 1. Imposition of Fee
Article 2. Registration and Security
Article 1. Imposition of Fee
* Heading amended by Stats. 1993, Ch. 656, in effect October 1, 1993, from "The Cleanup and Maintenance Fee".
45051. Administration and collection of fee. The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.
History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66799.49" and "Public Resources" for "Government". Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "48000" for "46801" after "to Section".
45052. Administration and collection of fee. [Repealed by Stats. 1993, Ch. 656, in effect October 1, 1993.]
Article 2. Registration and Security
45101. Registration. Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board.
History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66796.30" and "Public Resources" for "Government". Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "Chapter 3 (commencing with Section 44001) of Part 4" for "Section 46801" after "pursuant to".
45102. Security. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail.
If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.
History—Stats. 1991, Ch. 236, in effect July 29, 1991, added the second sentence in the first paragraph. Stats. 1994, Ch. 903, in effect January 1, 1995, deleted "Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof."