Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Hazardous Substances Tax Law
CHAPTER 3. DETERMINATIONS
Article 1. Returns and Payments
43160. Filing of closing returns. Every person who is required to file the returns and make the payments specified in Section 43151, 43152.6, 43152.7, 43152.9, 43152.11, 43152.13, 43152.14, or 43153 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the board. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.
History.—Added by Stats. 1992, Ch. 852, in effect September 21, 1992. Stats. 1994, Ch. 903, in effect January 1, 1995, renumbered the section which was formerly numbered 43158.