Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Integrated Waste Management Fee Annotations
The federal government, its agencies, and instrumentalities are liable for the quarterly solid waste fee imposed by Public Resources Code section 48000, but not for the annual solid waste fee imposed by Public Resources Code section 46801 (now repealed). Effective October 6, 1992, the federal government is liable for the payment of penalties imposed by Revenue and Taxation Code sections 45153 and 45306. 10/07/94.