Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Hazardous Substances Tax Law
Table of Contents
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 43001 Title
- 43002 Definitions
- 43002.3 Nonhazardous waste; determination by State Department of Toxic Substances Control
- 43003 Construction
- 43004 Provisions; construction
- 43005 Actions or proceedings prior to enactment
- 43005.5 Penalty; exception
- 43006 "Person"
- 43007 "Board"
- 43008 "Fee"
- 43008.1 Surcharge
- 43009 "In this state"
- 43010 "Department"
- 43010.1 "Department" for Sections 43056 and 43057
- 43011 "Director"
- 43011.1 "Director" for Sections 43056 and 43057
- 43012 "Taxpayer"
- 43013 "Feepayer"
CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX | (View entire chapter)
Article 1 Imposition of Tax
- 43051 Administration and collection of fee
- 43053 Fees
- 43052. Administration and collection of taxes. [Repealed.]
- 43054 Fees
- 43055 Surcharge administration
- 43056 Fees
- 43057 Fees
Article 2 Registration and Security
CHAPTER 3. DETERMINATIONS | (View entire chapter)
Article 1 Returns and Payments
- 43151 Monthly returns
- 43152 Consolidated statement
- 43152.5. Dates due and payable; remittance. [Repealed.]
- 43152.6 Fee; due and payable
- 43152.7 Fee; due and payable
- 43152.8 Notification by the department
- 43152.9 Fee; due and payable
- 43152.10 Fees; due and payable
- 43152.11 Surcharge; due and payable
- 43152.12 Fee; due and payable
- 43152.13 Fee; due and payable
- 43152.14 Fee; due and payable
- 43152.15 Prepayment of consolidated fees
- 43152.16 Refunds
- 43153 Returns; other than periods specified
- 43154 Extensions
- 43155 Penalties for late payment
- 43155.5 Interest; daily basis
- 43156 Interest
- 43157 Excusable delay
- 43158 Relief from interest due to disaster
- 43158.5 Relief of interest
- 43159 Reasonable reliance on written advice; relief of tax, interest and penalty
- 43159.1 Relief of spouse; tax
- 43159.2 Relief of spouse; fee due on determination
- 43160 Filing of closing returns
Article 1.1 Payment by Electronic Funds Transfer
- 43170 Electronic funds transfer payments
- 43171 Relief of penalty
- 43172 Definitions
- 43173 Electronic filing
Article 2 Deficiency Determinations
- 43201 Deficiency determination; notice of determination
- 43202 Limitations; deficiency determinations
- 43203 Limitations; deficiency determinations; decedent
- 43204 Waiver
Article 4 Redeterminations
- 43301 Petition for redetermination
- 43302 Form and content of petition
- 43303 Oral hearing
- 43304 Decrease or increase of determination
- 43305 Finality date of order or decision
- 43306 Due date of determination; penalty
- 43307 Service of notice
Article 5 Jeopardy Determinations
- 43350 Jeopardy determinations
- 43351 Petition for redetermination; urity
- 43352 Administrative hearing
CHAPTER 4. COLLECTION OF TAX | (View entire chapter)
Article 1 Suit for Tax
Article 2 Judgment for Tax
- 43411. Request for judgment. [Repealed.]
- 43412. Abstract of judgment; lien. [Repealed.]
- 43413 State tax lien
- 43414 Release of liens
Article 3 Warrant for Collection
Article 4 Seizure and Sale
Article 5 Miscellaneous
- 43441 Notice to creditors
- 43442 Credits; prohibition against transfer or disposal
- 43443 Credits; bank
- 43444 Credits; liability
- 43444.2 Notice of levy
- 43444.3 Employer withheld earnings
- 43445 Remedies; cumulative
- 43446 Remedies
- 43447 Furnishing of partnership agreement
- 43448 Installment payment agreement
- 43448.5 Installment payment agreement; annual statement
- 43449 Collection cost recovery fee
CHAPTER 5. OVERPAYMENTS AND REFUNDS | (View entire chapter)
Article 1 Claim for Refund
- 43451 Credits and refunds
- 43451.5 Excess fee reimbursement
- 43452 Claim; limitation period
- 43452.1 Claim limitation period; financially disabled
- 43452.2 Claim limitation period; overpayments from levies or liens
- 43453 Failure to file claim
- 43454 Notice of action on claim
- 43455 Interest
- 43456 Disallowance of interest
Article 2 Suit for Refund
- 43471 Enjoining collection forbidden
- 43472 Necessity of refund claim
- 43473 Action for refund
- 43474 When refund claim not acted upon
- 43475 Action for refund; limitation
- 43476 Disposition of amount of judgment
- 43477 Interest
- 43478 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 43481 Recovery of erroneous refunds
- 43482 Place of trial
- 43483 Rules of procedure, etc
- 43484 Interest on erroneous refunds
Article 4 Cancellations
CHAPTER 6. ADMINISTRATION | (View entire chapter)
Article 1 Administration
- 43501 Enforcement by board; rules and regulations
- 43502 Examination of records
- 43503 Employees and representatives of board
- 43504 Certificate of notice
- 43505 Disclosure of information
- 43506 Information confidential; tax preparer
Article 2 The California Taxpayers' Bill of Rights
- 43511 Administration
- 43512 Taxpayers' Rights Advocate
- 43513 Education and information program
- 43514 Annual hearing for taxpayer proposals
- 43515 Preparation of statements by board
- 43516 Limit on revenue collected or assessed
- 43517 Evaluation of employee's contact with taxpayers
- 43518 Plan to timely resolve claims and petitions
- 43519 Procedures relating to review conferences
- 43520 Reimbursement to taxpayers
- 43521 Investigations for nontax administrative purposes
- 43522 Settlement authority
- 43522.5 Offers in compromise
- 43523 Release of levy
- 43523.5 Return of property
- 43524 Exemptions from levy
- 43525 Claim for reimbursement of bank charges by taxpayers
- 43526 Preliminary notice to taxpayer prior to lien
- 43527 Disregard by board employee or officer
CHAPTER 7. DISPOSITION OF PROCEEDS | (View entire chapter)
- 43551 Hazardous Waste Control Account
- 43552 Toxic Substances Control Account
- 43553 Occupational Lead Poisoning Prevention Account
- 43554 Childhood Lead Poisoning Prevention Fund
- 43555 Federal Receipts Account
CHAPTER 8. VIOLATIONS | (View entire chapter)
- 43601. Failure to fi le report. [Repealed.]
- 43602 Failure to file return or report
- 43603 Filing false return; refusal to permit examination; failure to keep records
- 43604 Evasion of tax
- 43605 Violation of provisions for which a penalty is not specifically provided
- 43606 Felony violation of provisions for which a penalty is not specifically provided
- 43607 Statute of limitations