Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Integrated Waste Management Fee Annotations
The annual Integrated Waste Management Fee imposed by Public Resource Code section 46801 is not due for any portion of calendar year 1993 because the statutory language imposing the fee and providing for its collection were repealed before the annual fee for that year was due. Landfill operators who charged their customers an amount which covered the annual fee for 1993 are not required by the statute to remit such amounts to the Board or to return such amounts to their customers. 12/22/93.