Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Hazardous Substances Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
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.