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 43152.6.

(a) The fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration annually on or before the last day of the second month following the end of the calendar year.

(b) Except as provided in subdivision (d), every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a return in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but not be limited to, electronic media 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 California Department of Tax and Fee Administration.

(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.

(d) The California Department of Tax and Fee Administration may prescribe the method and manner for payment of the first prepayment of the 2022 reporting period.

(e) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.

(Amended by Stats. 2021, Ch. 73, Sec. 94. (SB 158) Effective July 12, 2021. Inoperative July 1, 2022, by its own provisions. Repealed as of January 1, 2023, by its own provisions. See later operative version added by Sec. 95 of Stats. 2021, Ch. 73.)