Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Integrated Waste Management Fee Law

Table of Contents

Revenue and Taxation Code Provisions

Chapter 1. General Provisions and Definitions | (View entire chapter)

Chapter 2. The Integrated Waste Management Fee | (View entire chapter)

Article 1 Imposition of Fee

Article 2 Registration and Security

Chapter 3. Determinations | (View entire chapter)

Article 1 Reports and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Deficiency Determinations

Article 3 Redeterminations

Article 4 Jeopardy Determinations

Chapter 4. Collection of Fee | (View entire chapter)

Article 1 Suit for Fee

Article 2 Judgment for Fee

Article 3 Warrant for Collection

Article 4 Seizure and Sale

Article 5 Miscellaneous

Chapter 5. Overpayments and Refunds | (View entire chapter)

Article 1 Claim for Refund

Article 2 Suit for Refund

Article 3 Recovery of Erroneous Refunds

Article 4 Cancellations

Chapter 6. Administration | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights

Chapter 7. Disposition of Proceeds | (View entire chapter)

Chapter 8. Violations | (View entire chapter)

Chapter 9. Disclosure of Information | (View entire chapter)

Public Resources Code Provisions

Division 30 Waste Management

Part 1 Integrated Waste Management

Chapter 1. General Provisions | (View entire chapter)

Article 1 Findings and Declarations

Article 2 General Provisions

Chapter 2. Definitions | (View entire chapter)

Part 4 Solid Waste Facilities

Chapter 3. Permit and Inspection Program | (View entire chapter)

Article 1 Solid Waste Facility Permits

Part 6. Solid Waste Disposal Site Cleanup and Maintenance

Part 7 Other Provisions

Chapter 2 Finances | (View entire chapter)

Article 2 Management of the Fund

Article 2.1 State Solid Waste Postclosure and Corrective Action Trust Fund

PUBLIC RESOURCES CODE PROVISIONS Relating to the Integrated Waste Management Fee Law