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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 3. Determinations
Article 1. Returns and Payments
Section 43152.14
43152.14. Fee; due and payable. The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.
History—Added by Stats. 1991, Ch. 799, in effect January 1, 1992. Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "327.7" after "pursuant to Section" and substituted "that" for "which" after "and Safety Code,". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, added the second and third sentences. Stats. 2004, Ch. 527 (SB 1881), in effect January 1, 2005, deleted the second and third sentences.