Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]
( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) CHAPTER 2. The Hazardous Substances Tax [43053 - 43102]
( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ARTICLE 1. Imposition of Tax [43053 - 43057]
( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) 43054.
The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(Amended by Stats. 2021, Ch. 73, Sec. 89. (SB 158) Effective July 12, 2021.)