Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Occupational Lead Poisoning Prevention Fee Law

Revenue and Taxation Code

Revenue and Taxation Code Provisions

Section 43152.13

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).