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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 3. Determinations
Article 1. Reports and Payments
Section 45151
45151. Annual report. [Repealed by Stats. 1993, Ch. 656, in effect October 1, 1993.]
45151. Quarterly return. (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar month following the quarterly period for which the fee is due. Each fee payer shall prepare a return in the form as prescribed by the board, which may include, but not be limited to, electronic media, showing the total amount of solid waste subject to the fee, the amount of fee for the period covered by the return, and any other information that the board determines to be necessary. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(b) The feepayer shall deliver the return, together with a remittance of the amount of fee due, to the office of the board on or before the 25th day of the calendar month following the quarterly period for which the fee is due.
History—Added by Stats. 1992, Ch. 105, in effect June 30, 1992. Added by renumbering former Section 45151.1 and repealing former Section 45151 by Stats. 1993, Ch. 656, in effect October 1, 1993. Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, added "which may include, but not be limited to, electronic media," after "by the board," in the second sentence of, and added the third sentence to, subdivision (a).