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Business Taxes Law Guide – Revision 2021
 

Hazardous Substances Tax Law

Table of Contents


CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)


CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX | (View entire chapter)

Article 1 Imposition of Tax

Article 2 Registration and Security


CHAPTER 3. DETERMINATIONS | (View entire chapter)

Article 1 Returns and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Deficiency Determinations

Article 4 Redeterminations

Article 5 Jeopardy Determinations


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


CHAPTER 5. OVERPAYMENTS AND REFUNDS | (View entire chapter)

Article 1 Claim for Refund

Article 2 Suit for Refund

Article 3 Recovery of Erroneous Refunds

Article 4 Cancellations


CHAPTER 6. ADMINISTRATION | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights


CHAPTER 7. DISPOSITION OF PROCEEDS | (View entire chapter)


CHAPTER 8. VIOLATIONS | (View entire chapter)


CHAPTER 9. DISCLOSURE OF INFORMATION | (View entire chapter)


INDEX