Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Hazardous Substances Tax Annotation

Environmental (Corporation) Fee

Nonprofit Corporations

Nonprofit Corporations

The environmental fee is imposed on every corporation regardless of nonprofit status if the corporation employs the requisite number of employees and is in a Standard Industrial Classification Code which the Department of Toxic Substances Control has determined is involved with hazardous materials (Health and Safety Code section 25205.6) 2/11/93.