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

§ 43152.14

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

The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.

(Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.)

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California Revenue and Taxation Code

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