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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 1. General Provisions and Definitions
Section 45002
45002. Definitions. The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.
History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "Part 6 … Public Resources" for "Chapter 4 (commencing with Section 66799) of Title 7.3 of the Government". Stats. 1992, Ch. 105, in effect June 30, 1992, substituted "fees" for "fee", substituted "Sections" for "Section", and added "and 45052" following "45051". Stats. 1993, Ch. 656, in effect October 1, 1994, substituted "fee imposed pursuant to Section 48000" for "fees referred to in Sections 45051 and 45052" after "administration of the", and substituted "Chapter 2 (commencing with Section 40100 of Part 1" for "Part 6 (commencing with Section 46000)" after "contained in".