Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Integrated Waste Management Fee Annotations

Federal Government

The federal government, its agencies, and instrumentalities are liable for the quarterly solid waste fee imposed by Public Resources Code section 48000, but not for the annual solid waste fee imposed by Public Resources Code section 46801 (now repealed). Effective October 6, 1992, the federal government is liable for the payment of penalties imposed by Revenue and Taxation Code sections 45153 and 45306. 10/07/94.