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.
"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
"Board" defined . . . 40110, . . . 45007
"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
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
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
Fee
administrative fee . . . 
48008
collection by board . . . 45051
required by operator . . . 48000
"Fee payer" defined . . . 45009
"Fund" defined . . . 40135
"Hazard" defined . . . 40140
"Hazardous waste" defined . . . 40141
"Inert waste"
exemption 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
Judgment for tax
state tax lien . . . 45451
release of . . . 45452
"Jurisdiction" defined . . . 40145
"Large state facility" defined . . . 40148
Legislative intent . . . 40000
Local agency requirements . . . 40002
"Local governing body" defined . . . 40150
"Minor violation" defined . . . 40150.2
"Multicounty regional agency" defined . . . 40150.1
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
Offers in compromise . . . 45867.5
"Operator" defined . . . 40160
Operator, election to participate . . . 48010
Operator of multiple landfills . . . 48013
"Owner" defined . . . 40162
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
"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
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 . . . 45901
"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
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
Violations
evasion of tax . . . 45953
failure to file . . . 45951
felony violations . . . 45955
filing false returns . . . 45952
misdemeanor violation . . . 45954
statute of limitations . . . 45956
Warrants for collection
authority; time limitation . . . 45501
fees and expenses . . . 45502–45503
Waste Management Board
disclosure of information . . . 45981