Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 43008.1

43008.1. Surcharge. Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.

History.—Added by Stats. 1990, Ch. 1267, in effect January 1, 1991.