Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Law
CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX
Article 1. Imposition of Tax
Section 43051
43051. Administration and collection of fee. The fee imposed pursuant to Section 25174.1 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
History.—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "The board . . . collect" before "The fee" and added "shall . . . part" after "Code." Stats. 1989, Ch. 269, in effect August 3, 1989, substituted "25174.1" for "25174".