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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 7. Disposition of Proceeds
Section 43551
43551. Hazardous Waste Control Account. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Waste Control Account.
History—Stats. 1988, Ch. 1376, in effect September 26, 1988, added "and 43053" after "43051" in the first sentence. Stats. 1989, Ch. 1032, in effect September 29, 1989, substituted "Section" for "Sections" and deleted "43051 and" after "Section" in the first sentence. Stats. 1990, Ch. 1267, in effect January 1, 1991, substituted "Sections" for "Section" in the first sentence; added "and 43055," after "43053". Stats. 1993, Ch. 1145, in effect January 1, 1994, added "43051," after "to Sections" and added ", 43054," after "43053". Stats. 1998, Ch. 882 (SB 2240), in effect January 1, 1999, deleted "43054," after "Sections 43051, 43053," in the first sentence.