Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Occupational Lead Poisoning Prevention Fee Law
Revenue and Taxation Code
Revenue and Taxation Code Provisions
43152.13. Fee; due and payable. (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following the end of the calendar year.
(b) Every employer subject to the fee imposed pursuant to Section 105190 of the Health and Safety Code shall, on forms provided by the board, file an annual return and pay the proper amount of fee due.
History.—Added by Stats. 1991, Ch. 798, in effect January 1, 1992. Stats. 1996, Ch. 720, in effect January 1, 1997, substituted "101590" for "429.14" after "pursuant to Section" in subdivisions (a) and (b).