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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984]

  ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. )

CHAPTER 7. Disposition of Proceeds [45901- 45901.]
  ( Chapter 7 added by Stats. 1987, Ch. 1319, Sec. 6. )

45901.
  

All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments in the following manner:

(a) The payments from the fees paid pursuant to paragraph (1) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund.

(b) The payments from the fees paid pursuant to paragraph (2) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the State Solid Waste Postclosure and Corrective Action Trust Fund.

(Amended by Stats. 2009, Ch. 318, Sec. 5. (AB 274) Effective January 1, 2010.)

RTCRevenue and Taxation Code - RTC