Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 43002

43002. Definitions. The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively, of Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, added "and administration" after "collection," and substituted "fees and taxes referred to in" for "tax imposed by" before "Sections." Stats. 1988, Ch. 1376, in effect September 26, 1988, substituted "imposed by" for "referred to in Sections 43051 and 43052 shall be governed by the definitions contained in", and added "shall be governed by the definitions in those provisions," before "unless expressly . . .".