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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 1. General Provisions and Definitions
Section 43008.1
43008.1. Surcharge. Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
History—Added by Stats. 1990, Ch. 1267, in effect January 1, 1991.