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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 43152.14.
Universal Citation:
CA Rev & Tax Code § 43152.14 (2021)
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43152.14.
The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.
(Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.)
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