Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Hazardous Substances Tax Law

CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX

Article 2. Registration and Security.

Section 43101

43101. Registration. [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]

Text of section operative through June 30, 1998

43101. Registration. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, Section 25174.1 of the Health and Safety Code, Section 105190 of the Health and Safety Code, Section 25205.14 of the Health and Safety Code, or subject to the surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code shall register with the board on forms provided by the board.

History.—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, inserted ", as defined in Section 25118 of the Health and Safety Code," after "person", substituted "is subject to fees imposed pursuant to Sections 25174, 25205.2, or 25205.5 of the Health and Safety Code" for "operates a facility for the disposal of hazardous wastes, disposes of hazardous wastes on premises owned or controlled by him or her, or submits hazardous wastes to others for disposal", and added "on forms provided by the board" after "register with the board". Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "Section" for "Sections", deleted "or" before "25205.5", and added ", or 25345" after "25205.5". Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "specified in subdivision (a) of" for "imposed pursuant to" after "subject to the fees" and "or imposed pursuant to Section 25174.1" for ", 25205.2,

25205.5," after "25174". Stats. 1990, Ch. 1286, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174", deleted "or 25345" after "25174.1", and added "or the surcharge . . . Safety Code". Stats. 1991, Ch. 798, in effect January 1, 1992, added "or Section 429.14 . . . Code" after "Code". Stats. 1992, Ch. 1345, in effect January 1, 1993, deleted "or imposed pursuant to" before "Section 25174.1", deleted "or" before "Section 429.14", added "Section 25205.14 . . . Code" after "429.14 of the Health and Safety Code", and added "subject to" before "surcharge imposed". Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "Safety Code, Section".

Text of section operative July 1, 1998

43101. Registration. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in subdivision (a) of Section 25173.6 of the Health and Safety Code, subdivision (a) of Section 25174 of the Health and Safety Code, Section 105190 of the Health and Safety Code, or Section 25205.14 of the Health and Safety Code shall register with the board on forms provided by the board.

History.—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, inserted ", as defined in Section 25118 of the Health and Safety Code," after "person", substituted "is subject to fees imposed pursuant to Sections 25174, 25205.2, or 25205.5 of the Health and Safety Code" for "operates a facility for the disposal of hazardous wastes, disposes of hazardous wastes on premises owned or controlled by him or her, or submits hazardous wastes to others for disposal", and added "on forms provided by the board" after "register with the board". Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "Section" for "Sections", deleted "or" before "25205.5", and added ", or 25345" after "25205.5". Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "specified in subdivision (a) of" for "imposed pursuant to" after "subject to the fees" and "or imposed pursuant to Section 25174.1" for ", 25205.2, 25205.5," after "25174". Stats. 1990, Ch. 1286, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174", deleted "or 25345" after "25174.1", and added "or the surcharge . . . Safety Code". Stats. 1991, Ch. 798, in effect January 1, 1992, added "or Section 429.14 . . . Code" after "Code". Stats. 1992, Ch. 1345, in effect January 1, 1993, deleted "or imposed pursuant to" before "Section 25174.1", deleted "or" before "Section 429.14", added "Section 25205.14 . . . Code" after "429.14 of the Health and Safety Code", and added "subject to" before "surcharge imposed". Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "105190" for "429.14" after "Safety Code, Section". Stats. 1997, Ch. 870 (SB 660), in effect January 1, 1998, but operative July 1, 1998, added "Section 25173.6 of the Health and Safety Code, subdivision (a) of" before "25174", deleted "Section 25174.1 of the Health and Safety Code," before "Section 105190", and substituted "or Section 25205.14" for "Section 25205.14 of the Health and Safety Code, or subject to the surcharge imposed pursuant to Section 25205.9" after "and Safety Code,".