Laws, Regulations & Annotations

Search

Business Taxes Law Guide – Revision 2020
 

Integrated Waste Management Fee Law

Index


A    B    C    D    E    F    H    I    J    L    M    N    O    P    R    S    T    V    W   



Note: R&TC section numbers shown in italic type.
PRC section numbers shown in non-italic type.


A

"Account" defined … 40135.1

Administration by board

certificate of notice … 45854

disclosure of information … 45855, … 45981–45984

employees and representatives … 45853

enforcement of regulations … 45851

managed audit program … 45855.6—45855.6.4

records

examination … 45852, … 45952

failure to keep … 45952

report, annual … 45151

Application for permit … 44001

Attorney general

suit for tax … 45401

"Authorized recycling agent" defined … 40105


B

"Board" defined … 40110, … 45007


C

"City" or "county" defined … 40115

"Closed disposal site" defined … 40115.5

Collect, suit to attachment … 45402

Collection cost recovery fee … 45610

"Compost" defined … 40116

"Composting" defined … 40116.1

Conditions for expenditure … 48011

Confidential information, tax preparer … 45855.5

Construction of provisions … 45003

Credits

liability for transfer or disposal … 45604

notice to bank … 45603

notice to withhold … 45605

prohibition against transfer or disposal … 45602


D

Definitions

(see also word to be defined)

application … 40100, … 45002

"Designated recycling collection location" defined … 40120

Determinations

cancellation of excess … 45801

deficiency

limitations … 45202

notice … 45201

waiver … 45203

due and payable … 45306

jeopardy … 45351

administrative hearing … 45353

petition for redetermination … 45352

"Director" … 40120.05

"Disposal" or "dispose" defined … 40120.1

"Disposal facility" or "facility" defined … 40121

"Disposal site" or "site" defined … 40122

Distribution of funds … 48001.5

"Diversion" defined … 40124

"Diversion program" defined … 40127


E

Election to participate … 48010

Electronic filing … 45163

Electronic fund transfer payments

definitions … 45160, … 45162

relief of penalty … 45161

"Enforcement agency" defined … 40130

"Enforcement program" defined … 40131

"Engineered municipal solid waste conversion" or "EMSW conversion" defined … 40131.2

"Engineered municipal solid waste conversion facility" or "EMSW facility" defined … 40131.2

Excess fee reimbursement … 45651.5


F

Fee

administrative fee … 48008

collection by board … 45051

required by operator … 48000

"Fee payer" defined … 45009

"Fund" defined … 40135


H

"Hazard" defined … 40140

"Hazardous waste" defined … 40141


I

"Inert waste"

exemption from fee … 48007

"In this state" defined … 45008

Installment payment agreement … 45609

Installment payment agreement, annual statement … 45609.5

Integrated Waste Management Account … 45901

Interest and penalties

daily basis … 45153.5

disallowance on overpayments … 45656

erroneous refunds … 45752

exceptions … 45155

extensions … 45152

late payment … 45153

managed audit program … 45855.6.4

misdemeanor violations … 45954

relief of spouse … 45158


J

Judgment for tax

state tax lien … 45451

release of … 45452

"Jurisdiction" defined … 40145


L

"Large state facility" defined … 40148

Legislative intent … 40000

Local agency requirements … 40002

"Local governing body" defined … 40150


M

Managed Audit Program … 45855.6—45855.6.4

"Minor violation" defined … 40150.2

"Multicounty regional agency" defined … 40150.1


N

Notice

action on refund claim … 45654

certificate of … 45854

deficiency determinations … 45201

employer withheld earnings … 45605.5

redetermination

service of … 45307

seizure and sale … 45551

to bank; notice to withhold … 45603

to creditors … 45601


O

Offers in compromise … 45867.5

"Operator" defined … 40160

Operator, election to participate … 48010

Operator of multiple landfills … 48013

"Owner" defined … 40162


P

Payment to state

evasion of tax … 45953

taxes, interest and penalties … 45901

Penalty for late payment … 45153

"Person" defined … 40170, 45006

Permit

temporary solid waste facilities permit … 44002.1

Petition for redetermination

decrease or increase of … 45304

finality date … 45305

form and content … 45302

oral hearing … 45303

time to file … 45301

"Pollution" defined … 40171

"Processing" defined … 40172


R

"Recycle" or "recycling" defined … 40180

Recycled materials, exclusion … 48007

Refund, suit for

action reports … 45703, … 45705

claim for refund, necessity for … 45702

claim limitation period, financially disabled … 45652.1

claim not acted upon … 45704

disposition of judgment … 45706

enjoining collection forbidden … 45701

excess fee reimbursement … 45651.5

"financially disabled" … 45652.1

interest on judgment … 45707

"overpayments from levies or liens" … 45652.2

judgment for assignee forbidden … 45708

Refunds

refund claim where tax has not been paid in full; timely filing … 45652.3

"Regional planning agency" defined … 40181

"Regional water board" defined … 40182

Registration … 45101

Relief of tax, interest and penalty … 45156.5, … 45157

Relief for innocent spouse … 45158

Remedies

preference to state … 45606–45607

Report on expenditures … 48012

Returns and reports

due annually … 45151

due quarterly … 45151.1

electronic filing … 45163

failure to file … 45951

filing false … 45952

"Rural city" or "rural regional agency" defined … 40183

"Rural county" defined … 40184


S

Security … 45102

"Segregated from other waste material" defined … 40190

Seizure and sale … 45551

bill of sale; deed … 45553

disposition of proceeds … 45554

notice of sale … 45552

Settlement authority … 45867

"Solid waste" defined … 40191

"Solid waste disposal" or "disposal" defined … 40192

Solid waste disposal site cleanup and maintenance account … 45901

"Solid waste enterprise" defined . . 40193

"Solid waste facility" defined … 40194

"Solid waste handling" or "handling" defined … 40195

"Solid waste landfill" defined … 40195.1

"Source reduction" defined … 40196

Spouse, innocent … 45158

"State agency" defined … 40196.3

"State board" defined … 40196.5

"State water board" defined … 40197

Statute of limitations … 45956


T

Taxpayers' Bill of Rights … 45856–45872

Temporary solid waste facilities permit … 44002.1

Title of act … 40050

Title of law … 45001

"Transfer or processing station" or "station" defined … 40200

"Transformation" defined … 40201


V

Violations

evasion of tax … 45953

failure to file … 45951

felony violations … 45955

filing false returns … 45952

misdemeanor violation … 45954

statute of limitations … 45956


W

Warrants for collection

authority; time limitation … 45501

fees and expenses … 45502–45503

Waste Management Board

disclosure of information … 45981