Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Law

CHAPTER 3. DETERMINATIONS

Article 1. Returns and Payments

Section 43152.10

43152.10. Fees; due and payable. The fees imposed pursuant to Sections 25205.7, 25205.8, 25205.14, 25221, and 25343 of the Health and Safety Code, which are collected and administered under Section 43053 and 43054, are due and payable within 30 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period, except as provided in subdivision (e) of Section 25205.14 of the Health and Safety Code.

History.—Added by Stats. 1989, Ch. 269, in effect August 3, 1989. Stats. 1989, Ch. 1032, in effect September 29, 1989, added "and 43054". Stats. 1991, Ch. 1123, in effect October 14, 1991, added "25221" after "25205.8"; and substituted "25343" for "25347.6". Stats. 1993, Ch. 411, in effect September 21, 1993, added "25205.14" after "25205.8," and added ", except as . . . Safety Code" after "30-day period".