Skip to content
ChatProjectCodes

DIVISION 2. OTHER TAXES 6001-61050›PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW 43800-43810

§ 43804

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

“Hazardous material” means any of the following:

(1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.

(2) A hazardous material as defined in Section 25501 of the Health and Safety Code.

(3) A hazardous material as defined in Section 2402.7 of the Vehicle Code.

(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.

(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.