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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Table of Contents
Revenue and Taxation Code Provisions
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 45001 Title
- 45002 Definitions
- 45003 Construction
- 45004 Provisions; construction
- 45005 Actions or proceedings prior to enactment
- 45006 "Person"
- 45007 "Board"
- 45008 "In this state"
- 45009 "Fee payer"
Chapter 2. The Integrated Waste Management Fee | (View entire chapter)
Article 1. Imposition of Fee
Article 2. Registration and Security
Chapter 3. Determinations | (View entire chapter)
Article 1. Reports and Payments
- 45151 Quarterly return
- 45151.1 Quarterly return [Renumbered.]
- 45152 Extensions
- 45152.5 Extension of time; state of emergency proclamation
- 45153 Penalty for late payment
- 45153.5 Interest; daily basis
- 45155 Excusable delay
- 45156 Relief from interest; disaster
- 45156.5 Relief of interest
- 45157 Reasonable reliance on written advice; relief of tax, interest, and penalty
- 45158 Relief of spouse
Article 1.1. Payment by Electronic Funds Transfer
- 45160 Electronic funds transfer payments
- 45161 Relief of penalty
- 45162 Definitions
- 45163 Electronic filing
Article 2. Deficiency Determinations
- 45201 Deficiency determination; notice of determination
- 45202 Limitations; deficiency determinations
- 45203 Waiver
Article 3. Redeterminations
- 45301 Petition for redetermination
- 45302 Form and content of petition
- 45303 Oral hearing
- 45304 Decrease or increase of determination
- 45305 Finality date of order or decision
- 45306 Due date of determination; penalty
- 45307 Service of notice
Article 4. Jeopardy Determinations
- 45351 Jeopardy determinations
- 45352 Petition for redetermination; security
- 45353 Administrative hearing
Chapter 4. Collection of Fee | (View entire chapter)
Article 1. Suit for Fee
Article 2. Judgment for Fee
Article 3. Warrant for Collection
Article 4. Seizure and Sale
Article 5. Miscellaneous
- 45601 Notice to creditors
- 45602 Credits; prohibition against transfer or disposal
- 45603 Credits; bank
- 45604 Credits; liability
- 45605 Notice of levy
- 45605.5 Employer withheld earnings
- 45606 Remedies; cumulative
- 45607 Remedies
- 45608 Furnishing of partnership agreement
- 45609 Installment payment agreement
- 45609.5 Installment payment agreement; annual statement
- 45610 Collection cost recovery fee
- 45611 Electronic earnings withholding orders
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 45651 Credits and refunds
- 45651.5 Excess fee reimbursement
- 45652 Claim; limitation period
- 45652.1 Claim; limitation period; financially disabled
- 45652.2 Claim; limitation period; overpayments from levies or liens
- 45652.3 Refund claim where tax has not been paid in full; timely filing
- 45653 Failure to file claim
- 45654 Notice of action on claim
- 45655 Interest
- 45656 Disallowance of interest
Article 2. Suit for Refund
- 45701 Enjoining collection forbidden
- 45702 Necessity of refund claim
- 45703 Action for refund
- 45704 When refund claim not acted upon
- 45705 Action for refund; limitation
- 45706 Disposition of amount of judgment
- 45707 Interest
- 45708 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 45751 Recovery of erroneous refunds
- 45752 Place of trial
- 45752 Interest on erroneous refunds
- 45753 Rules of procedures, etc
Article 4. Cancellations
Chapter 6. Administration | (View entire chapter)
Article 1. Administration
- 45851 Enforcement by board; rules and regulations
- 45852 Examination of records
- 45853 Employees and representatives of board
- 45854 Certificate of notice
- 45855 Disclosure of information
- 45855.5 Information confidential; tax preparer
- 45855.6 Board determines which accounts are eligible
- 45855.6.1 Eligibility
- 45855.6.2 Requirements for managed audit; information provided by feepayer
- 45855.6.3 Authority to examine records
- 45855.6.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 45856 Administration
- 45857 Taxpayers' Rights Advocate
- 45858 Education and information program
- 45859 Annual hearing for taxpayer proposals
- 45860 Preparation of statements by board
- 45861 Limit on revenue collected or assessed
- 45862 Evaluation of employee's contact with taxpayers
- 45863 Plan to timely resolve claims and petitions
- 45864 Procedures relating to review conferences
- 45865 Reimbursement to taxpayers
- 45866 Investigations for nontax administrative purposes
- 45867 Settlement authority
- 45867.5 Offers in compromise
- 45868 Release of levy
- 45868.5 Return of property
- 45869 Exemptions from levy
- 45870 Claim for reimbursement of bank charges by taxpayers
- 45871 Preliminary notice to taxpayer prior to lien
- 45872 Disregard by board employee or officer
Chapter 7. Disposition of Proceeds | (View entire chapter)
Chapter 8. Violations | (View entire chapter)
- 45951 Failure to file return or report
- 45952 Filing false return or report; refusal to permit examination; failure to keep records
- 45953 Evasion of tax
- 45954 Violation of provisions for which a penalty is not specifically provided
- 45955 Felony violation of provisions for which a penalty is not specifically provided
- 45956 Statute of limitations
Chapter 9. Disclosure of Information | (View entire chapter)
- 45981 Disclosure of information
- 45982 Divulging of information to unauthorized parties forbidden
- 45983 Information to interested parties
- 45984 Information collected pursuant to other laws, regulations, or ordinances
Public Resources Code Provisions
Division 30. Waste Management
Part 1. Integrated Waste Management
Chapter 1. General Provisions | (View entire chapter)
Article 1. Findings and Declarations
Article 2. General Provisions
Chapter 2. Definitions | (View entire chapter)
- 40100 Definitions; application
- 40105 "Authorized recycling agent"
- 40110 "Board"
- 40115 "City" or "county"
- 40115.5 "Closed disposal site"
- 40116 "Compost"
- 40116.1 "Composting"
- 40117 "Gasification"
- 40118 "Department"
- 40120 "Designated recycling collection location"
- 40120.05 "Director"
- 40120.1 "Disposal" or "dispose"
- 40121 "Disposal facility" or "facility"
- 40122 "Disposal site" or "site"
- 40124 "Diversion"
- 40127 "Diversion program"
- 40130 "Enforcement agency"
- 40131 "Enforcement program"
- 40131.2 "Engineered Municipal Solid Waste Conversion" or "EMSW Conversion"
- 40135 "Fund"
- 40135.1 "Account"
- 40140 "Hazard"
- 40141 "Hazardous waste"
- 40145 "Jurisdiction"
- 40148 "Large state facility"
- 40150 "Local governing body"
- 40150.1 "Multicounty regional agency"
- 40150.2 "Minor violation"
- 40160 "Operator"
- 40162 "Owner"
- 40170 "Person"
- 40171 "Pollution"
- 40172 "Processing"
- 40180 "Recycle" or "recycling"
- 40181 "Regional agency"
- 40182 "Regional water board"
- 40183 "Rural city" or "rural regional agency"
- 40184 "Rural county"
- 40190 "Segregated from other waste material"
- 40190.5 "Sharps waste"
- 40191 "Solid waste"
- 40192 "Solid waste disposal" or "disposal"
- 40193 "Solid waste enterprise"
- 40194 "Solid waste facility"
- 40195 "Solid waste handling" or "handling"
- 40195.1 "Solid waste landfill"
- 40196 "Source reduction"
- 40196.3 "State agency"
- 40196.5 "State board"
- 40197 "State water board"
- 40200 "Transfer or processing station" or "station"
- 40201 "Transformation"
Part 4. Solid Waste Facilities
Chapter 3. Permit and Inspection Program | (View entire chapter)
Article 1. Solid Waste Facility Permits
- 44001 Application for permit
- 44002 Operation of a solid waste facility
- 44002.1 Temporary solid waste facilities permit
- 44003 Operator other than owner
- 44004 Change in facility design or operation
- 44005 Change in site ownership interest
- 44006 Report and application fee
Part 6. Solid Waste Disposal Site Cleanup and Maintenance
Part 7. Other Provisions
Chapter 2 Finances | (View entire chapter)
Article 2 Management of the Fund
- 48000 Quarterly fee; rate
- 48001 Creation of account; deposit of money
- 48001.5 Distribution of funds
- 48002 Rules and regulations
- 48003 Expenditure of revenues
- 48004 Money in account
- 48005 Deposit of money; specified use
- 48006 Exemption
- 48007 Recycled materials and inert waste
- 48007.5 Inert waste
- 48008 Administrative fee
Article 2.1. State Solid Waste Postclosure and Corrective Action Trust Fund
- 48010 Election to participate
- 48011 Conditions for expenditure
- 48012 Report on expenditures
- 48013 Operator of multiple landfills