Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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 [43051 - 43102]

  ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. )

ARTICLE 1. Imposition of Tax [43051 - 43057]
  ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

43051.
  

The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

(Amended by Stats. 1989, Ch. 269, Sec. 44. Effective August 3, 1989.)

43053.
  

The fees imposed pursuant to Sections 25205.2, 25205.5, and 25205.14 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

(Amended by Stats. 2016, Ch. 340, Sec. 39. (SB 839) Effective September 13, 2016.)

43054.
  

The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

(Amended by Stats. 1997, Ch. 870, Sec. 50. Effective January 1, 1998. Operative July 1, 1998, by Sec. 54 of Ch. 870.)

43055.
  

The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, as that section read on December 31, 1997, and was repealed by Section 24 of Chapter 870 of the Statutes of 1997, shall be administered and collected by the board in accordance with this part, with regards to any amounts due and payable on or before February 28, 1998.

(Added by Stats. 1998, Ch. 882, Sec. 12. Effective January 1, 1999.)

43056.
  

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.

(Amended by Stats. 1996, Ch. 720, Sec. 3. Effective January 1, 1997.)

43057.
  

The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

(Amended by Stats. 1996, Ch. 1023, Sec. 417. Effective September 29, 1996.)

RTCRevenue and Taxation Code - RTC1