Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 2. The Integrated Waste Management Fee*

Article 1. Imposition of Fee

Section 45051

45051. Administration and collection of fee. The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.

History.—Stats. 1989, Ch. 1095, in effect January 1, 1990, substituted "46801" for "66799.49" and "Public Resources" for "Government". Stats. 1993, Ch. 656, in effect October 1, 1993, substituted "48000" for "46801" after "to Section".

* Heading amended by Stats. 1993, Ch. 656, in effect October 1, 1993, from "The Cleanup and Maintenance Fee".