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Business Taxes Law Guide—Revision 2024
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
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)
"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
Earnings withholding orders … 45611
Election to participate … 48010
Electronic filing … 45163
Electronic fund transfer payments
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
Extension of time
state of emergency proclamation … 45125-5
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
Withheld earnings … 45605.5
Withholding order … 45611