Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 45009

45009. "Fee payer." "Fee payer" means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.

History.—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66799.49" and "Public Resources" for "Government". Stats. 1992, Ch. 105, in effect June 30, 1992, added "or Section 48000" after "Section 46801". Stats. 1993, Ch. 656, in effect October 1, 1993, added "who is" after "any person"; deleted "the" after "liable for"; substituted "the" for "a" after "payment of"; and substituted "pursuant to" for "by Section 46801 or" after "fee imposed".