2007 California Revenue and Taxation Code Chapter 1. General Provisions And Definitions

CA Codes (rtc:45001-45009)

45001.  This part shall be known, and may be cited, as the
Integrated Waste Management Fee Law.



45002.  The collection and administration of the fee imposed
pursuant to Section 48000 of the Public Resources Code shall be
governed by the definitions contained in Chapter 2 (commencing with
Section 40100) of Part 1 of Division 30 of the Public Resources Code,
unless expressly superseded by the definitions contained in this
part.



45003.  Except where the context otherwise requires, the definitions
contained in this chapter shall govern the construction of this
part.


45004.  The provisions of this part, insofar as they are
substantially the same as existing provisions of law relating to the
same subject matter, shall be construed as restatements and
continuations and not as new enactments.



45005.  Any action or proceeding commenced before this part takes
effect, or any right accrued, is not affected by this part, but all
procedures taken shall conform to this part as far as possible.



45006.  "Person" includes any individual, firm, cooperative
organization, fraternal organization, corporation, limited liability
company, estate, trust, business trust receiver, trustee, syndicate,
this state, any county, city and county, municipality, district,
public agency, or subdivision of this state or any other group or
combination acting as a unit.



45007.  "Board" means the State Board of Equalization.



45008.  "In this state" means within the exterior limits of the
State of California and includes all territory within those limits
owned by or ceded to the United States of America.



45009.  "Fee payer" means any person who is liable for payment of
the fee imposed pursuant to Section 48000 of the Public Resources
Code.