Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Childhood Lead Poisoning Prevention Fee

Revenue and Taxation Code

RELATED REVENUE AND TAXATION CODE PROVISIONS

RELATING TO THE CHILDHOOD LEAD POISONING PREVENTION FEE

[Added by Stats. 1991, Ch. 799, effective January 1, 1992.]

Note: the remaining administrative provisions related to this fee can be found under Hazardous Substances Tax Law— Revenue and Taxation Code

43057. Fees. The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this art.

History.—Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "pursuant to Section".

43152.14. Fee; due and payable. The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.

History.—Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "pursuant to Section" and substituted "that" for "which" after "and Safety Code,".

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.