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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 7. Disposition of Proceeds
Section 45901
45901. Integrated Waste Management Account. All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments in the following manner:
(a) The payments from the fees paid pursuant to paragraph (1) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund.
(b) The payments from the fees paid pursuant to paragraph (2) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the State Solid Waste Postclosure and Corrective Action Trust Fund.
History—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "Solid Waste Management" for "General" in the last sentence. Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "Integrated Waste Management" for "Solid Waste Disposal Site Cleanup and Maintenance" after "deposited in the", and substituted "Integrated" for "Solid" after "Account in the" in the second sentence. Stats. 2009, Ch. 318 (AB 274), in effect January 1, 2010, but operative January 1, 2012, deleted "to the Treasurer to be deposited in the Integrated Waste Management Account in the Integrated Waste Management Fund." and added "in the following manner:" after "The board shall transmit the payments" in the second sentence; and added subdivisions (a) and (b).