There is a newer version of the California Code
2005 California Revenue and Taxation Code Sections 45901 CHAPTER 7. DISPOSITION OF PROCEEDS
REVENUE AND TAXATION CODESECTION 45901
45901. 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 to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund.
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