2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22 - HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 3 - Determinations
ARTICLE 1 - Returns and Payments
Section 43152.12.

(a) In addition to the requirements imposed pursuant to Section 43152.6, every operator of a facility subject to the fee specified in Section 25205.2 of the Health and Safety Code shall make two prepayments of the fee to the board, which are due and payable on or before the last day of February and the last day of August of each calendar year. Each prepayment shall be accompanied by a prepayment return in a form prescribed by the board.

(b) For purposes of subdivision (a), the amount of each prepayment shall be not less than 50 percent of the applicable fee imposed on the facility, based on the facility’s type and size, as stated on the hazardous waste facilities permit, interim status document, or Part A application, or as specified in Section 25205.2 of the Health and Safety Code.

(c) The board shall credit the amount of the prepayments against the amount of the fee due and payable for the reporting period in which the prepayments are due.

(d) Any person required to make a prepayment pursuant to this section who fails to make a prepayment by the due dates specified in subdivision (a) shall also pay the penalties and interest in accordance with Section 43155.

(e) This section applies only to fees due through the first prepayment of the 2022 reporting period and for earlier reporting periods.

(f) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.

(Amended by Stats. 2021, Ch. 73, Sec. 101. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions.)