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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 2. The Integrated Waste Management Fee*
Article 1. Imposition of Fee
Section 45051
45051. Administration and collection of fee. The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.
History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66799.49" and "Public Resources" for "Government". Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "48000" for "46801" after "to Section".
* Heading amended by Stats. 1993, Ch. 656, in effect October 1, 1993, from "The Cleanup and Maintenance Fee".