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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 2. The Hazardous Substances Tax
Article 2. Registration and Security
Section 43101.1
43101.1. Registration. (a) Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fee imposed pursuant to Section 25205.5.2 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.
(b) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.
History—Added by Stats. 2023, Ch. 196 (SB 143), in effect January 1, 2024