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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Hazardous Substances Tax Law > Chapter 2 > entire chapter

Hazardous Substances Tax Law

Revenue and Taxation Code

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

Chapter 2. The Hazardous Substances Tax

Article 1. Imposition of Tax

Article 2. Registration and Security

Chapter 2. The Hazardous Substances Tax

Article 1. Imposition of Tax

43051. Administration and collection of fee. (a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

(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(c) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.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—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "The board … collect" before "The fee" and added "shall … part" after "Code." Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "25174.1" for "25174". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, lettered former paragraph as subdivision (a) and substituted "California Department of Tax and Fee Administration" for "board" after "collected by the" in the first paragraph, and added new subdivisions (b) and (c).

43052. Administration and collection of taxes. [Repealed by Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991.]

43053. Fees. The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

History—Added by Stats. 1986, Ch. 1506, effective September 30, 1986. Stats. 1989, Ch. 269, in effect August 3, 1989, substituted a comma for "and" after "25205.2" and added ", 25205.6, 25205.7, 25205.8, and 25347.6" after "25205.5", Stats, 1989, Ch. 1032, in effect September 29, 1989 added "and" after "25205.7," and deleted ", and 25347.6" after "25205.8". Stats. 1991, Ch. 1123, in effect October 14, 1991, deleted "and" after "25205.7", added "and 25221" after "25205.7". Stats. 1992, Ch. 1345, in effect January 1, 1993, added "25205.14" after "25205.8". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, substituted "25205.7, and 25205.14" for "25205.6, 25205.7, 25205.8, 25205.14, and 25221" after "Sections 25205.2, 25205.5,". Stats. 2016, Ch. 340 (SB 839), in effect September 13, 2016, deleted "25205.7" after "25205.5". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021 substituted "25205.2 and 25205.5" for "25205.2, 25205.5, and 25205.14" after "pursuant to Sections" and substituted "California Department of Tax and Fee Administration" for "board" after "collected by the".

Text of Section Operative July 1, 1998

43054. Fees. The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

History—Added by Stats. 1989, Ch. 1032, in effect September 29, 1989. Stats. 1991, Ch. 1123, in effect October 14, 1991, substituted "25343" for "25347.6" after "Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, substituted "25205.6" for "25343" after "pursuant to Section". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "California Department of Tax and Fee Administration" for "board" after "collected by the."

43055. Surcharge administration. [Repealed by Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998.]

43055. Surcharge administration. [Repealed by Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021.]

43056. Fees. The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

History—Added by Stats. 1991, Ch. 798, in effect January 1, 1992. Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "pursuant to Section".

43057. Fees. The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

History—Added by Stats. 1991, Ch. 799, in effect January 1, 1992. Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "pursuant to Section".

Article 2. Registration and Security

43101. Registration. [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]

43101. Registration. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.

History—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, inserted ", as defined in Section 25118 of the Health and Safety Code," after "person", substituted "is subject to fees imposed pursuant to Sections 25174, 25205.2, or 25205.5 of the Health and Safety Code" for "operates a facility for the disposal of hazardous wastes, disposes of hazardous wastes on premises owned or controlled by him or her, or submits hazardous wastes to others for disposal", and added "on forms provided by the board" after "register with the board". Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "Section" for "Sections", deleted "or" before "25205.5", and added ", or 25345" after "25205.5". Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "specified in subdivision (a) of" for "imposed pursuant to" after "subject to the fees" and "or imposed pursuant to Section 25174.1" for ", 25205.2, 25205.5," after "25174". Stats. 1990, Ch. 1286, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174", deleted "or 25345" after "25174.1", and added "or the surcharge … Safety Code". Stats. 1991, Ch. 798, in effect January 1, 1992, added "or Section 429.14 … Code" after "Code". Stats. 1992, Ch. 1345, in effect January 1, 1993, deleted "or imposed pursuant to" before "Section 25174.1", deleted "or" before "Section 429.14", added "Section 25205.14 … Code" after "429.14 of the Health and Safety Code", and added "subject to" before "surcharge imposed". Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "Safety Code, Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, added "Section 25173.6 of the Health and Safety Code, subdivision (a) of" before "25174", deleted "Section 25174.1 of the Health and Safety Code," before "Section 105190", and substituted "or Section 25205.14" for "Section 25205.14 of the Health and Safety Code, or subject to the surcharge imposed pursuant to Section 25205.9" after "and Safety Code,". ,". Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, deleted "subdivision (a) of" after "specified in", deleted "25173.6 of the Health and Safety Code, subdivision (a) of Section 25174 of the Health and Safety Code, Section" before "105190", added "imposed pursuant to" after "Health and Safety Code", substituted "25205.2, 25025.5, or 25205.6" for "25205.14" after "pursuant to Section", and substituted "California Department of Tax and Fee Administration" for "board" after "register with the" and after "provided by the."

43101.1. Registration. (a) Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fee imposed pursuant to Section 25205.5.2 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.

(b) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.

History—Added by Stats. 2023, Ch. 196 (SB 143), in effect January 1, 2024

43102. Security. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail. If service is made by mail, service shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.

History—Stats. 1982, Ch. 496, in effect July 12, 1982, substituted "to this part" for "thereto" after "subject" and added "to be … person" after "determine" in the first sentence; added "including any" after "collected in the second sentence; substituted "shall" for "may" after "sale" in the third sentence; deleted "made … shall be" before "addressed" in the fourth sentence; and, added a new fifth sentence. Stats. 1991, Ch. 236, in effect July 29, 1991, substituted "ensure" for "insure" after "necessary to"; and added the second sentence. Stats. 1994, Ch. 903, in effect January 1, 1995, substituted "any security that the board determines" for "such security as the board may determine" after "place with it" in the first sentence, and deleted "Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof." as the next to last sentence.