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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 1. General Provisions and Definitions
* The provisions of this part, except as otherwise noted, became effective September 25, 1981. Enacted Statutes 1981, Chapter 756. Amended by Statutes 1982, Chapters 5 (First Extra Session), 496, 1244, 1252, and 1589; Statutes 1983, Chapter 1155; Statutes 1984, Chapters 930, 1020, and 1707.
Chapter 1. General Provisions and Definitions
43001. Title. This part shall be known and may be cited as the Hazardous Substances Tax Law.
Text of Section Operative Through December 31, 2023
43002. Definitions. The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively, of Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.
History—Stats. 1982, Ch. 496, in effect July 12, 1982, added "and administration" after "collection," and substituted "fees and taxes referred to in" for "tax imposed by" before "Sections." Stats. 1988, Ch. 1376, in effect September 26, 1988, substituted "imposed by" for "referred to in Sections 43051 and 43052 shall be governed by the definitions contained in", and added "shall be governed by the definitions in those provisions," before "unless expressly …".
Text of Section Operative January 1, 2024
43002. Definitions. The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.
History— Stats. 2022, Ch. 258 (AB 2327), in effect January 1, 2024, deleted "and Chapter 6.8 (commencing with Section 25300), respectively," before "of Division 20", substituted "of, and Part 2 (commencing with Section 78000) of Division 45 of," for "of" before "the Health" and added "respectively," after "Safety Code,".
Text of Section Operative Through June 31, 2022
43002.3. Nonhazardous waste; determination by State Department of Toxic Substances Control. (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 and the fee imposed pursuant to Section 25174.1 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes disposed of, or submitted for disposal, commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.
(b) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.
(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.
History—Added by Stats. 1982, Ch. 1244, in effect September 22, 1982. Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "fees specified in subdivision (a) of" for "fee imposed pursuant to" and added "and the fee imposed pursuant to Section 25174.1" after "Section 25174" in subdivision (a). Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, deleted "(a)" before "For purposes and subdivision (b)". Stats. 1992, Ch. 852, in effect September 21, 1992, substituted "Department of Toxic Substances Control" for "State Department of Health Services". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, lettered former paragraph as subdivision (a) and added new subdivisions (b) and (c).
Text of Section Operative July 1, 2022
43002.3. Nonhazardous waste; determination by State Department of Toxic Substances Control. (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes generated and handled commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.
(b) This section shall become operative on July 1, 2022, and shall apply to the fees due after the June 2022 reporting period, including the prepayments due following the reporting period and the fee due and payable following the reporting period.
History—Added by Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, operative July 1, 2022.
43003. Construction. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
43004. Provisions; construction. The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments.
43005. Actions or proceedings prior to enactment. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions of this part as far as possible.
43005.5. Penalty; exception. [Repealed by Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021.]
43006. "Person." "Person" means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. "Person" also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
History—Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, substituted "means an" for "includes any", added "trust" before "firm", added "joint stock company, business concern,", deleted "cooperative organization, fraternal organization,", added "including, but … any city," deleted "estate, trust, business trust, receiver, trustee, syndicate, this state, any", after "corporation", deleted "municipality," before "district", and substituted "commission, the … by law." for "public agency or subdivision of this state or any other group or combination acting as a unit." Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company," after "partnership," in the first sentence.
43007. "Board." "Board" means the California Department of Tax and Fee Administration.
43008. "Fee." [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]
43008. "Fee." Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
History—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, replaced "Any fee administered and collected by the board pursuant to this part" for "The fee imposed by Section 25174 of the Health and Safety Code."
43008.1. Surcharge. Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
History—Added by Stats. 1990, Ch. 1267, in effect January 1, 1991.
43009. "In this state." "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.
43010. "Department." "Department" means the Department of Toxic Substances Control.
History—Stats. 1992, Ch. 852, in effect September 21, 1992, substituted "Department of Toxic Substances Control" for "State Department of Health Services".
43010.1. "Department" for Sections 43056 and 43057. Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, "department" means the State Department of Health Services.
History—Added by Stats. 1992, Ch. 852, in effect September 21, 1992. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "fees administered under Sections 43056 and 43057" for "fee administered under Section 43056" after "purposes of the".
43011. "Director." "Director" means the Director of Toxic Substances Control.
History—Stats. 1992, Ch. 852, in effect September 21, 1992, substituted "Department of Toxic Substances Control" for "State Department of Health Services" and deleted subsection (b).
43011.1. "Director" for Sections 43056 and 43057. Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, "director" means the State Director of Health Services.
History—Added by Stats. 1992, Ch. 852, in effect September 21, 1992. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "fees administered under Sections 43056 and 43057" for "fee administered under Section 43056" after "purposes of the".
Text of Section Operative Through December 31, 2021
43012. "Taxpayer." (a) For purposes of this part, "taxpayer" means any person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code or subdivision (a) of Section 25174 of the Health and Safety Code, or imposed by Section 25174.1 or 105310 of the Health and Safety Code.
(b) This section shall remain in effect only until January 1, 2022, and as of that date is repealed.
History—Stats. 1982, Ch. 496, in effect July 12, 1982, added "For … part," before " 'taxpayer,' " substituted "any" for "a" before "person," added "a fee or" before "a tax," and substituted "by Section … Code" for "pursuant to this part" after "imposed." Stats. 1989, Ch. 269, in effect August 3, 1989, added "specified in subdivision (a) of Section 25174, or" after "fee or a tax" and substituted "25174.1" for "25174". Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174" and deleted "or 25345" after "25174.1". Stats. 1991, Ch. 1123, in effect October 14, 1991, added "or subdivision (e) of … Code" after "Code". Stats. 1992, Ch. 852, in effect September 21, 1992, added "372.7 or" after "imposed by Section". Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "imposed by Section". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, lettered former paragraph as subdivision (a), added "paragraph (1) of" after "specified in", substituted "25173.6" for "25174" after "subdivision (a) of", substituted "(a)" for "(e)" after "Code or subdivision", substituted "25174" for "25221" after "subdivision (a) of", substituted "25174.1" for "105310" before "or 105310", and substituted "105310" for "25174.1" after "25174.1 or" in the first paragraph; and added subdivision (b).
Text of Section Operative on January 1, 2022
43012. "Taxpayer." For purposes of this part, "taxpayer" means both of the following:
(a) (1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2) This subdivision applies to the fees due for the 2022 reporting period and thereafter.
(b) (1) A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2) This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.
History—Added by Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, operative January 1, 2022.
43013. "Feepayer." For purposes of this part, "feepayer" has the same meaning as taxpayer, as defined in Section 43012.
History—Added by Stats. 1991, Ch. 1123, in effect October 14, 1991.