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 43152.7.
(a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before November 30 and February 28 of each fiscal year.
(b) Every generator subject to the fee imposed pursuant to Section 25205.5 of the Health and Safety Code shall file an annual return, accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, 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) This section shall become operative on July 1, 2022.
(Repealed (in Sec. 96) and added by Stats. 2021, Ch. 73, Sec. 97. (SB 158) Effective July 12, 2021. Operative July 1, 2022, by its own provisions.)
