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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 2. Registration and Security
Section 45101
45101. Registration. Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board.
History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66796.30" and "Public Resources" for "Government". Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "Chapter 3 (commencing with Section 44001) of Part 4" for "Section 46801" after "pursuant to".
* Heading amended by Stats. 1993, Ch. 656, in effect October 1, 1993, from "The Cleanup and Maintenance Fee".