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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.