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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 2. The Hazardous Substances Tax
Article 1. Imposition of Tax
Section 43054
Text of Section Operative July 1, 1998
43054. Fees. The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
History—Added by Stats. 1989, Ch. 1032, in effect September 29, 1989. Stats. 1991, Ch. 1123, in effect October 14, 1991, substituted "25343" for "25347.6" after "Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, substituted "25205.6" for "25343" after "pursuant to Section". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "California Department of Tax and Fee Administration" for "board" after "collected by the."