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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
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 43001 Title
- 43002 Definitions
- 43002.3 Nonhazardous waste; determination by State Department of Toxic Substances Control
- 43003 Construction
- 43004 Provisions; construction
- 43005 Actions or proceedings prior to enactment
- 43006 "Person"
- 43007 "Board"
- 43008 "Fee"
- 43008.1 Surcharge
- 43009 "In this state"
- 43010 "Department"
- 43010.1 "Department" for Sections 43056 and 43057
- 43011 "Director"
- 43011.1 "Director" for Sections 43056 and 43057
- 43012 "Taxpayer"
- 43013 "Feepayer"
Chapter 2. The Hazardous Substances Tax | (View entire chapter)
Article 1. Imposition of Tax
- 43051 Administration and collection of fee
- 43053 Fees
- 43054 Fees
- 43055 Surcharge administration
- 43056 Fees
- 43057 Fees
Article 2. Registration and Security
Chapter 3. Determinations | (View entire chapter)
Article 1. Returns and Payments
- 43151 Monthly returns
- 43152 Consolidated statement
- 43152.6 Fee; due and payable
- 43152.7 Fee; due and payable
- 43152.8 Notification by the department
- 43152.9 Fee; due and payable and annual return
- 43152.10 Fees; due and payable
- 43152.12 Fee; due and payable
- 43152.13 Fee; due and payable
- 43152.14 Fee; due and payable
- 43152.15 Prepayment of consolidated fees
- 43154 Extensions
- 43154.5 Extension of time; state of emergency proclamation
- 43155 Penalties for late payment
- 43155.5 Interest; daily basis
- 43157 Excusable delay
- 43158 Relief from interest due to disaster
- 43158.5 Relief of interest
- 43159 Reasonable reliance on written advice; relief of tax, interest and penalty
- 43159.1 Relief of spouse; tax
- 43159.2 Relief of spouse; fee due on determination
- 43160 Filing of closing returns
Article 1.1. Payment by Electronic Funds Transfer
- 43170 Electronic funds transfer payments
- 43171 Relief of penalty
- 43172 Definitions
- 43173 Electronic filing
Article 2. Deficiency Determinations
- 43201 Deficiency determination; notice of determination
- 43202 Limitations; deficiency determinations
- 43203 Limitations; deficiency determinations; decedent
- 43204 Waiver
Article 4. Redeterminations
- 43301 Petition for redetermination
- 43302 Form and content of petition
- 43303 Oral hearing
- 43304 Decrease or increase of determination
- 43305 Finality date of order or decision
- 43306 Due date of determination; penalty
- 43307 Service of notice
Article 5. Jeopardy Determinations
- 43350 Jeopardy determinations
- 43351 Petition for redetermination; Security
- 43352 Administrative hearing
Chapter 4. Collection of Tax | (View entire chapter)
Article 1. Suit for Tax
Article 2. Judgment for Tax
Article 3. Warrant for Collection
Article 4. Seizure and Sale
Article 5. Miscellaneous
- 43441 Notice to creditors
- 43442 Credits; prohibition against transfer or disposal
- 43443 Credits; bank
- 43444 Credits; liability
- 43444.2 Notice of levy
- 43444.3 Employer withheld earnings
- 43445 Remedies; cumulative
- 43446 Remedies
- 43447 Furnishing of partnership agreement
- 43448 Installment payment agreement
- 43448.5 Installment payment agreement; annual statement
- 43449 Collection cost recovery fee
- 43450 Electronic earnings withholding orders
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 43451 Credits and refunds
- 43451.5 Excess fee reimbursement
- 43452 Claim; limitation period
- 43452.1 Claim limitation period; financially disabled
- 43452.2 Claim limitation period; overpayments from levies or liens
- 43452.3 Refund claim where tax has not been paid in full; timely filing
- 43453 Failure to file claim
- 43454 Notice of action on claim
- 43455 Interest
- 43456 Disallowance of interest
Article 2. Suit for Refund
- 43471 Enjoining collection forbidden
- 43472 Necessity of refund claim
- 43473 Action for refund
- 43474 When refund claim not acted upon
- 43475 Action for refund; limitation
- 43476 Disposition of amount of judgment
- 43477 Interest
- 43478 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 43481 Recovery of erroneous refunds
- 43482 Place of trial
- 43483 Rules of procedure, etc
- 43484 Interest on erroneous refunds
Article 4. Cancellations
Chapter 6. Administration | (View entire chapter)
Article 1. Administration
- 43501 Enforcement by board; rules and regulations
- 43502 Examination of records
- 43503 Employees and representatives of board
- 43504 Certificate of notice
- 43505 Disclosure of information
- 43506 Information confidential; tax preparer
- 43507 Board determines which accounts are eligible
- 43507.1 Eligibility
- 43507.2 Requirements for managed audit; information provided by taxpayer
- 43507.3 Authority to examine records
- 43507.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 43511 Administration
- 43512 Taxpayers' Rights Advocate
- 43513 Education and information program
- 43514 Annual hearing for taxpayer proposals
- 43515 Preparation of statements by board
- 43516 Limit on revenue collected or assessed
- 43517 Evaluation of employee's contact with taxpayers
- 43518 Plan to timely resolve claims and petitions
- 43519 Procedures relating to review conferences
- 43520 Reimbursement to taxpayers
- 43521 Investigations for nontax administrative purposes
- 43522 Settlement authority
- 43522.5 Offers in compromise
- 43523 Release of levy
- 43523.5 Return of property
- 43524 Exemptions from levy
- 43525 Claim for reimbursement of bank charges by taxpayers
- 43526 Preliminary notice to taxpayer prior to lien
- 43527 Disregard by board employee or officer
Chapter 7. Disposition of Proceeds | (View entire chapter)
- 43551 Hazardous Waste Control Account
- 43552 Toxic Substances Control Account
- 43553 Occupational Lead Poisoning Prevention Account
- 43554 Childhood Lead Poisoning Prevention Fund
- 43555 Federal Receipts Account
Chapter 8. Violations | (View entire chapter)
- 43602 Failure to file return or report
- 43603 Filing false return; refusal to permit examination; failure to keep records
- 43604 Evasion of tax
- 43605 Violation of provisions for which a penalty is not specifically provided
- 43606 Felony violation of provisions for which a penalty is not specifically provided
- 43607 Statute of limitations