Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 43012

43012. "Taxpayer." For purposes of this part, "taxpayer" means any person liable for the payment of a fee or a tax specified in subdivision (a) of Section 25174 of the Health and Safety Code or subdivision (e) of Section 25221 of the Health and Safety Code, or imposed by Section 105310 or 25174.1 of the Health and Safety Code.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, added "For . . . part," before " 'taxpayer,' " substituted "any" for "a" before "person," added "a fee or" before "a tax," and substituted "by Section . . . Code" for "pursuant to this part" after "imposed." Stats. 1989, Ch. 269, in effect August 3, 1989, added "specified in subdivision (a) of Section 25174, or" after "fee or a tax" and substituted "25174.1" for "25174". Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, added "of the Health and Safety Code" after "25174" and deleted "or 25345" after "25174.1". Stats. 1991, Ch. 1123, in effect October 14, 1991, added "or subdivision (e) of . . . Code" after "Code". Stats. 1992, Ch. 852, in effect September 21, 1992, added "372.7 or" after "imposed by Section". Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "105310" for "372.7" after "imposed by Section".