Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Integrated Waste Management Fee Law

Index


A    B    C    D    E    F    H    I    J    L    M    N    O    P    R    S    T    V    W   


Note: R&TC section numbers shown in italic type.
PRC section numbers shown in non-italic type.

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A

"Account" defined . . . 40135.1

Administration by board

certificate of notice . . . 45854

disclosure of information . . . 45855, . . . 45981–45984

employees and representatives . . . 45853

enforcement of regulations . . . 45851

records

examination . . . 45852, . . . 45952

failure to keep . . . 45952

report, annual . . . 45151

Application for permit . . . 44001

Attorney general

suit for tax . . . 45401

"Authorized recycling agent" defined . . . 40105

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B

"Board" defined . . . 40110, . . . 45007

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C

"City" or "county" defined . . . 40115

"Closed disposal site" defined . . . 40115.5

Collect, suit to attachment . . . 45402

"Compost" defined . . . 40116

"Composting" defined . . . 40116.1

Conditions for expenditure . . . 48011

Confidential information, tax preparer . . . 45855.5

Construction of provisions . . . 45003

Credits

liability for transfer or disposal . . . 45604

notice to bank . . . 45603

notice to withhold . . . 45605

prohibition against transfer or disposal . . . 45602

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D

Definitions

(see also word to be defined)

application . . . 40100, . . . 45002

"Designated recycling collection location" defined . . . 40120

Determinations

cancellation of excess . . . 45801

deficiency

limitations . . . 45202

notice . . . 45201

waiver . . . 45203

due and payable . . . 45306

jeopardy . . . 45351

administrative hearing . . . 45353

petition for redetermination . . . 45352

"Director" . . . 40120.05

"Disposal" or "dispose" defined . . . 40120.1

"Disposal facility" or "facility" defined . . . 40121

"Disposal site" or "site" defined . . . 40122

Distribution of funds . . . 48001.5

"Diversion" defined . . . 40124

"Diversion program" defined . . . 40127

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E

Election to participate . . . 48010

Electronic filing . . . 45163

Electronic fund transfer payments

definitions . . . 45160, . . . 45162

relief of penalty . . . 45161

"Enforcement agency" defined . . . 40130

"Enforcement program" defined . . . 40131

Excess fee reimbursement . . . 45651.5

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F

Fee

administrative fee . . . deletion48008

collection by board . . . 45051

required by operator . . . deletion48000

"Fee payer" defined . . . 45009

"Fund" defined . . . 40135

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H

"Hazard" defined . . . 40140

"Hazardous waste" defined . . . 40141

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I

"Inert waste"

deletionexemption from fee . . . 48007

"In this state" defined . . . 45008

Installment payment agreement . . . 45609

Installment payment agreement, annual statement . . . 45609.5

Integrated Waste Management Account . . . 45901

Interest and penalties

disallowance on overpayments . . . 45656

erroneous refunds . . . 45752

exceptions . . . 45155

extensions . . . 45152

late payment . . . 45153

misdemeanor violations . . . 45954

relief of spouse . . . 45158

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J

Judgment for tax

state tax lien . . . 45451

release of . . . 45452

"Jurisdiction" defined . . . 40145

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L

"Large state facility" defined . . . 40148

Legislative intent . . . 40000

deletionLocal agency requirements . . . 40002deletion

"Local governing body" defined . . . 40150

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M

"Minor violation" defined . . . 40150.2

"Multicounty regional agency" defined . . . 40150.1

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N

Notice

action on refund claim . . . 45654

certificate of . . . 45854

deficiency determinations . . . 45201

employer withheld earnings . . . 45605.5

redetermination

service of . . . 45307

seizure and sale . . . 45551

to bank; notice to withhold . . . 45603

to creditors . . . 45601

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O

Offers in compromise . . . 45867.5

"Operator" defined . . . 40160

Operator, election to participate . . . 48010

Operator of multiple landfills . . . 48013

"Owner" defined . . . 40162

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P

Payment to state

evasion of tax . . . 45953

taxes, interest and penalties . . . 45901

Penalty for late payment . . . 45153

"Person" defined . . . 40170, 45006

Permit

temporary solid waste facilities permit . . . 44002.1

Petition for redetermination

decrease or increase of . . . 45304

finality date . . . 45305

form and content . . . 45302

oral hearing . . . 45303

time to file . . . 45301

"Pollution" defined . . . 40171

"Processing" defined . . . 40172

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R

"Recycle" or "recycling" defined . . . 40180

Recycled materials, exclusion . . . 48007

Refund, suit for

action reports . . . 45703, . . . 45705

claim for refund, necessity for . . . 45702

claim limitation period, financially disabled . . . 45652.1

claim not acted upon . . . 45704

disposition of judgment . . . 45706

enjoining collection forbidden . . . 45701

excess fee reimbursement . . . 45651.5

"financially disabled" . . . 45652.1

interest on judgment . . . 45707

"overpayments from levies or liens" . . . 45652.2

judgment for assignee forbidden . . . 45708

"Regional planning agency" defined . . . 40181

"Regional water board" defined . . . 40182

Registration . . . 45101

Relief of tax, interest and penalty . . . 45156.5, . . . 45157

Relief for innocent spouse . . . 45158

Remedies

preference to state . . . 45606–45607

Report on expenditures . . . 48012

Returns and reports

due annually . . . 45151

due quarterly . . . 45151.1

electronic filing . . . 45163

failure to file . . . 45951

filing false . . . 45952

"Rural city" or "rural regional agency" defined . . . 40183

"Rural county" defined . . . 40184

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S

Security . . . 45102

"Segregated from other waste material" defined . . . 40190

Seizure and sale . . . 45551

bill of sale; deed . . . 45553

disposition of proceeds . . . 45554

notice of sale . . . 45552

Settlement authority . . . 45867

"Solid waste" defined . . . 40191

"Solid waste disposal" or "disposal" defined . . . 40192

Solid waste disposal site cleanup and maintenance account . . . 45901deletion

deletion"Solid waste enterprise" defined . . 40193

"Solid waste facility" defined . . . 40194

"Solid waste handling" or "handling" defined . . . 40195

"Solid waste landfill" defined . . . 40195.1

"Source reduction" defined . . . 40196

Spouse, innocent . . . 45158

"State agency" defined . . . 40196.3

"State board" defined . . . 40196.5

"State water board" defined . . . 40197

Statute of limitations . . . 45956

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T

Taxpayers' Bill of Rights . . . 45856–45872

Temporary solid waste facilities permit . . . 44002.1

Title of act . . . 40050

Title of law . . . 45001

"Transfer or processing station" or "station" defined . . . 40200

"Transformation" defined . . . 40201

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V

Violations

evasion of tax . . . 45953

failure to file . . . 45951

felony violations . . . 45955

filing false returns . . . 45952

misdemeanor violation . . . 45954

statute of limitations . . . 45956

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W

Warrants for collection

authority; time limitation . . . 45501

fees and expenses . . . 45502–45503

Waste Management Board

disclosure of information . . . 45981