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Business Taxes Law Guide – Revision 2022
 

Hazardous Substances Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law

Chapter 7. Disposition of Proceeds

Section 43552


43552. Hazardous Substance Account. [Repealed by Stats. 1993, Ch. 1145, in effect January 1, 1994.]


43552. Toxic Substances Control Account. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 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 for deposit in the State Treasury to the credit of the Toxic Substances Control Account.

History—Added by Stats. 1998, Ch. 882 (SB 2240), in effect January 1, 1999.