DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 1. General Provisions and Definitions 43001-43013
§ 43008.1
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
(Added by Stats. 1990, Ch. 1267, Sec. 15.)
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