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Business Taxes Law Guide – Revision 2024
 

Occupational Lead Poisoning Prevention Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law

Note: the remaining administrative provisions related to this fee can be found under Hazardous Substances Tax Law—Revenue and Taxation Code



43056. Fees. The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

History—Added by Stats. 1991, Ch. 798, in effect January 1, 1992. Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "pursuant to Section".


43101. Registration. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.

History—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, inserted ", as defined in Section 25118 of the Health and Safety Code," after "person", substituted "is subject to fees imposed pursuant to Sections 25174, 25205.2, or 25205.5 of the Health and Safety Code" for "operates a facility for the disposal of hazardous wastes, disposes of hazardous wastes on premises owned or controlled by him or her, or submits hazardous wastes to others for disposal", and added "on forms provided by the board" after "register with the board". Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "Section" for "Sections", deleted "or" before "25205.5", and added ", or 25345" after "25205.5". Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "specified in subdivision (a) of" for "imposed pursuant to" after "subject to the fees" and "or imposed pursuant to Section 25174.1" for ", 25205.2, 25205.5," after "25174". Stats. 1990, Ch. 1286, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174", deleted "or 25345" after "25174.1", and added "or the surcharge … Safety Code". Stats. 1991, Ch. 798, in effect January 1, 1992, added "or Section 429.14 … Code" after "Code". Stats. 1992, Ch. 1345, in effect January 1, 1993, deleted "or imposed pursuant to" before "Section 25174.1", deleted "or" before "Section 429.14", added "Section 25205.14 … Code" after "429.14 of the Health and Safety Code", and added "subject to" before "surcharge imposed". Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "Safety Code, Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, added "Section 25173.6 of the Health and Safety Code, subdivision (a) of" before "25174", deleted "Section 25174.1 of the Health and Safety Code," before "Section 105190", and substituted "or Section 25205.14" for "Section 25205.14 of the Health and Safety Code, or subject to the surcharge imposed pursuant to Section 25205.9" after "and Safety Code,". Stats. 2021, Ch. 73 (SB 158), effective July 12, 2021, deleted "subdivision (a) of Section 25173.6 of the Health and Safety Code," after "fees specified in", deleted "subdivision (a) of Section 25174 of the Health and Safety Code, Section 25174.1 of the Health and Safety Code," before "Section 105190", deleted ", Section 25205.14 of the Health and Safety Code," before "or", deleted "subject to the surcharge" before "imposed pursuant to", deleted 25205.9 and added 25205.2, 25205.5, or 25205.6 before "of the", and substituted "California Department of Tax and Fee Administration" for "board" throughout.


43152.13. Fee; due and payable. (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following the end of the calendar year.

(b) Every employer subject to the fee imposed pursuant to Section 105190 of the Health and Safety Code shall, on forms provided by the board, file an annual return and pay the proper amount of fee due.

History—Added by Stats. 1991, Ch. 798, in effect January 1, 1992. Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "101590" for "429.14" after "pursuant to Section" in subdivisions (a) and (b).


43553. Occupational Lead Poisoning Prevention Account. All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the form of remittances payable to the State Board of Equalization. The board shall transmit the payments to the Treasurer to be deposited into the State Treasury to the credit of the Occupational Lead Poisoning Prevention Account.

History—Added by Stats. 1991, Ch. 798, in effect January 1, 1992.