Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Facility Fee Statute of Limitations

Facility Fee Statute of Limitations

The statute of limitations for issuing a notice of determination for the annual facility fee for a specific reporting period runs from the due date of the second installment or final payment of the fee for that reporting period (Revenue and Taxation Code section 43202). The requirement for installment payments does not render the fee a semi-annual fee. 11/6/93. (Am 2003-1). (Note: effective January 1, 1996, Revenue and Taxation Code section 43152.12 requires two prepayments, in addition to the final return.)