Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Index
A B C D E F I J L M N O P R S T V W
A
Actions or proceedings prior to enactment … 43005
Administration by board
authority of board to collect fee … 43051
certificate of notice … 43504
credit for overpayment of tax, interest, or penalty … 43451–43452
disclosure of information … 43505–43651
employees and representatives … 43503
enforcement of regulations … 43501
managed audit program … 43507–43507.4
payment of tax
hazardous waste control account … 43551
state account … 43552
records
failure to keep … 43603
registration of facility operators … 43101
security to insure compliance … 43102
Attorney general
suit for tax … 43401
B
"Board" defined … 43007
C
Childhood Lead Poisoning Prevention Fund … 43554
Collect, suit to
attachment … 43402
prosecution by attorney general … 43401
Collection cost recovery fee … 43449
Confidential information; tax preparer … 43506
Consolidated statement … 43152
Construction of provisions … 43004
Credits
liability for transfer or disposal … 43444
notice to bank … 43443
notice to withhold … 43444.2
overpayment of tax, interest, or penalty … 43451–43452
prohibition against transfer or disposal … 43442
D
"Department", defined … 43010, 43010.1
Determinations
cancellation of excess … 43491
deficiency
limitations … 43202–43203
waiver … 43204
due and payable … 43152.5
extensions … 43154
jeopardy … 43350
administrative hearing … 43352
petition for redetermination … 43351
monthly return … 43151
nonhazardous waste … 43002.3
redeterminations
decrease or increase … 43304
due date; penalty … 43305
finality, date of … 43305
petition … 43301–43303
service of notice … 43307
"Director", defined … 43011, 43011.1
E
Earnings withholding orders … 43450
Electronic filing … 43173
Electronic fund transfer payments
relief of penalty … 43171
Extension of time
state of emergency proclamation … 43154.5
F
Federal Receipts Account … 43555
"Fee", defined … 43008
"Feepayer", defined … 43013
Fees
collection by board … 43051
disposal site
due and payable … 43151, 43152.5, 43152.6, 43152.7, 43152.9–43152.14
excess reimbursement … 43451.5
offset … 43152.15
serving of warrants … 43422–43423
I
"In this state", defined … 43009
Installment payment agreement … 43448
Installment payment agreement; annual statement … 43448.5
Interest and penalties
daily basis … 43155.5
disallowance on overpayments … 43456
exception … 43005.5
extensions … 43154
failure to file … 43602
filing false returns … 43603
interest on judgments … 43477
late payment … 43155–43157, 43305–43306
managed audit program … 43507.4
misdemeanor violations … 43605
refund or overpayment … 43455
relief due to disaster … 43158
relief due to unreasonable error or delay by board … 43158.5
relief of spouse; tax … 43159.1
relief of spouse; fee due on determination … 43159.2
J
Judgment for tax
state tax lien … 43413
release of … 43414
L
Legislative intent … 43507.5
M
Managed Audit Program … 43507–43507.4
N
Notice
action on refund claim … 43454
certificate of … 43504
earnings withholding orders … 43450
deficiency determinations … 43201, 43201.01
employer withheld earnings … 43444.3
redetermination
service of … 43307
seizure and sale … 43432
to bank; notice to withhold … 43443
to creditors … 43441
O
Occupational Lead Poisoning Prevention Account … 43553
Offers in compromise … 43522.5
P
Payment to state
evasion of tax … 43604
taxes, interest, and penalties … 43551–43552
"Person", defined … 43006
Prepayment of consolidated fees … 43152.15
R
Refund, suit for
action reports, … 43473, 43475
claim for refund, necessity for … 43472
claim not acted upon … 43474
disposition of judgment … 43476
enjoining collection forbidden … 43471
interest on judgment … 43477
judgment for assignee forbidden … 43478
Refunds
claim; limitation period … 43452
financially disabled … 43452.1
credit for excess … 43451
failure to file claim … 43453
generator fees for 1996, 1997 … 43152.16
interest … 43455–43456
notice of action … 43454
overpayment from levies or liens … 43452.2
recovery for erroneous … 43481
refund claim where tax has not been paid in full; timely filing … 43452.3
Relief of tax, interest and penalty … 43159
Relief for innocent spouse; tax … 43159.1
Relief for innocent spouse; fee due on determination … 43159.2
Remedies
preference to state … 43445–43446
Reports, see Administration by board
Returns
closing … 43160
due quarterly … 43151
electronic filing … 43173
failure to file … 43602
filing false … 43603
periods longer than quarterly … 43153
S
Seizure and sale … 43431
bill of sale; deed … 43433
disposition of proceeds … 43434
notice of sale … 43432
Settlement authority … 43522
Spouse, innocent; tax … 43159.1
Spouse, innocent; fee due on determination … 43159.2
State Department of Health Services
determinations
nonhazardous waste … 43002.3
disclosure of information … 43651
exception to penalty … 43005.5
Statute of limitations … 43607
Surcharge … 43008.1
due and payable … 43152.9
T
"Taxpayer", defined … 43012
Taxpayers' Bill of Rights … 43511–43527
Title of law … 43001
V
Violations
evasion of tax … 43604
failure to file … 43601
felony violations … 43606
filing false returns … 43603
misdemeanor violation … 43605
statute of limitations … 43607
W
Warrants for collection
authority; time limitation … 43421
fees and expenses … 43422–43423
Withheld earnings … 43444.3
Withholding order … 43450