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DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 3. Determinations 43151-43352›ARTICLE 1. Returns and Payments 43151-43160

§ 43152.10

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

The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period.

(Amended by Stats. 2016, Ch. 340, Sec. 40. (SB 839) Effective September 13, 2016.)

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California Revenue and Taxation Code

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