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Business Taxes Law Guide – Revision 2021
 

Hazardous Substances Tax Law

CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX

Article 1. Imposition of Tax

Section 43051


43051. Administration and collection of fee. The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "The board … collect" before "The fee" and added "shall … part" after "Code." Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "25174.1" for "25174".