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Business Taxes Law Guide—Revision 2024

Occupational Lead Poisoning Prevention Fee Law - Related Revenue and Taxation Code Provisions

Revenue and Taxation Code

Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 3. Determinations
Article 1. Returns and Payments

Section 43152.13

43152.13. Fee; due and payable. (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following the end of the calendar year.

(b) Every employer subject to the fee imposed pursuant to Section 105190 of the Health and Safety Code shall in the form as prescribed by the board, which may include, but not be limited to, electronic media file an annual return and pay the proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

History—Added by Stats. 1991, Ch. 798, in effect January 1, 1992. Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "pursuant to Section" in both subdivisions (a) and (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form … electronic media" for "on forms prescribed by the board," after "Safety Code shall", in the first sentence of, and added the second sentence to, subdivision (b).