Code Section Group

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 [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.
  

(a) The fee imposed pursuant to Section 25174.1 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.

(b) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.

(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.

(Amended by Stats. 2021, Ch. 73, Sec. 87. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions.)

43053.
  

The fees imposed pursuant to Sections 25205.2 and 25205.5 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. 88. (SB 158) Effective July 12, 2021.)

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.)

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.