Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Activity Fee Determination

Activity Fee Determination

The Board issues billings for activity fees imposed by Health and Safety Code sections 25205.7 and 25205.8 [note: section 25205.8 was repealed operative July 1, 1998.] as notices of determination in order to provide the feepayer an opportunity to challenge the billing by filing a petition for redetermination, rather than having to pay the fee and file a claim for refund. Pursuant to Revenue and Taxation Code section 43152.10, the activity fees are due within 30 days of the date of assessment (the date of the notice of determination), and interest begins to accrue if the fees are not paid within that time, whether or not a petition for redetermination is filed. 9/21/90. (Am 2003-1).