Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 43008

43008. "Fee." [Repealed by Stats. 1982, Ch. 496, in effect July 12, 1982.]

43008. "Fee." Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.

History.—Added by Stats. 1982, Ch. 496, in effect July 12, 1982. Stats. 1986, Ch. 1506, effective September 30, 1986, replaced "Any fee administered and collected by the board pursuant to this part" for "The fee imposed by Section 25174 of the Health and Safety Code."