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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 43057


43057. Fees. The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

History—Added by Stats. 1991, Ch. 799, in effect January 1, 1992. Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "pursuant to Section".