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Business Taxes Law Guide – Revision 2022
 

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)


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