Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Law

CHAPTER 3. DETERMINATIONS

Article 1. Returns and Payments

Section 43160

43160. Filing of closing returns. Every person who is required to file the returns and make the payments specified in Section 43151, 43152.6, 43152.7, 43152.9, 43152.11, 43152.13, 43152.14, or 43153 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the board. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.

History.—Added by Stats. 1992, Ch. 852, in effect September 21, 1992. Stats. 1994, Ch. 903, in effect January 1, 1995, renumbered the section which was formerly numbered 43158.