Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Hazardous Substances Tax Law


Article 1. Returns and Payments

Section 43152.9

43152.9. Fee; due and payable. (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on the last day of the second month following the end of the calendar year.

(b) Every corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship subject to the fee imposed pursuant to Section 25205.6 of the Health and Safety Code shall file an annual return in the form as prescribed by the board, which may include, but not be limited to, electronic media and pay the proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

History.—Added by Stats. 1989, Ch. 269, in effect August 3, 1989. Stats. 2001, Ch. 251 (AB 1123), substituted "43054" for "43053" in subdivision (a), effective January 1, 2002. Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, deleted ", on forms prescribed by the board," after "Safety Code shall", and added "in the form … electronic media" after "annual return" in the first sentence of, and added the second sentence to, subdivision (b). Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, added ", limited liability company … sole proprietorship" after "Every corporation" in the first sentence of subdivision (b).