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DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 2. The Hazardous Substances Tax 43051-43102›ARTICLE 1. Imposition of Tax 43051-43057

§ 43055

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, as that section read on December 31, 1997, and was repealed by Section 24 of Chapter 870 of the Statutes of 1997, shall be administered and collected by the board in accordance with this part, with regards to any amounts due and payable on or before February 28, 1998.

(Added by Stats. 1998, Ch. 882, Sec. 12. Effective January 1, 1999.)

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California Revenue and Taxation Code

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