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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
43008. "Fee." [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]
43008. "Fee." Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
History—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, replaced "Any fee administered and collected by the board pursuant to this part" for "The fee imposed by Section 25174 of the Health and Safety Code."