Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Hazardous Substances Tax Law
CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX
Article 1. Imposition of Tax
43055. Surcharge administration. The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, as that section read on December 31, 1997, and was repealed by Section 24 of Chapter 870 of the Statutes of 1997, shall be administered and collected by the board in accordance with this part, with regards to any amounts due and payable on or before February 28, 1998.
History.—Added by Stats. 1998, Ch. 882 (SB 2240), in effect January 1, 1999.