Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Hazardous Substances Tax Law

CHAPTER 7. DISPOSITION OF PROCEEDS.

CHAPTER 7. DISPOSITION OF PROCEEDS.

43551. Hazardous Waste Control Account. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Waste Control Account.

History.—Stats. 1988, Ch. 1376, in effect September 26, 1988, added "and 43053" after "43051" in the first sentence. Stats. 1989, Ch. 1032, in effect September 29, 1989, substituted "Section" for "Sections" and deleted "43051 and" after "Section" in the first sentence. Stats. 1990, Ch. 1267, in effect January 1, 1991, substituted "Sections" for "Section" in the first sentence; added "and 43055," after "43053". Stats. 1993, Ch. 1145, in effect January 1, 1994, added "43051," after "to Sections" and added ", 43054," after "43053". Stats. 1998, Ch. 882 (SB 2240), in effect January 1, 1999, deleted "43054," after "Sections 43051, 43053," in the first sentence.

43552. Hazardous Substance Account. [Repealed by Stats. 1993, Ch. 1145, in effect January 1, 1994.]

43552. Toxic Substances Control Account. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer for deposit in the State Treasury to the credit of the Toxic Substances Control Account.

History.—Added by Stats. 1998, Ch. 882 (SB 2240), in effect January 1, 1999.

43553. Occupational Lead Poisoning Prevention Account. All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the form of remittances payable to the State Board of Equalization. The board shall transmit the payments to the Treasurer to be deposited into the State Treasury to the credit of the Occupational Lead Poisoning Prevention Account.

History.—Added by Stats. 1991, Ch. 798, in effect January 1, 1992.

43554. Childhood Lead Poisoning Prevention Fund. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the form of remittances payable to the Board of Equalization of the State of California.

The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Childhood Lead Poisoning Prevention Fund.

History.—Added by Stats. 1991, Ch. 799, in effect January 1, 1992.

43555. Federal Receipts Account. Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and its agencies and instrumentalities shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payment to the Treasurer to be deposited into the State Treasury to the credit of the Federal Receipts Account, created pursuant to Section 25174.8 of the Health and Safety Code, and which may be expended by the department, upon appropriation by the Legislature, for those administrative purposes allowed by federal law.

History.—Added by Stats. 1993, Ch. 1145, in effect January 1, 1994. Stats. 1994, Ch. 1223, in effect January 1, 1995, substituted "created pursuant to Section 25174.8 of the Health and Safety Code," for "which is hereby created as a subaccount of the Hazardous Waste Control Account," in the second sentence.

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