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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 6. Administration

Article 1. Administration

Section 43501


43501. Enforcement by board; rules and regulations. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.