Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Hazardous Substances Tax Law
CHAPTER 3. DETERMINATIONS
Article 1. Returns and Payments
Text of section operative January 1, 1996
43152. Consolidated statement. (a) The board shall establish and annually submit to each generator of hazardous waste a consolidated statement of fees required to be paid by the generator to the board pursuant to Sections 25205.2, 25205.5, 25205.6, and 25205.9 of the Health and Safety Code.
(b) Notwithstanding any other provision of law, any return or other document that is required to be submitted by a generator of hazardous waste to the board in connection with the payment of any fee specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a).