DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 2. The Hazardous Substances Tax 43053-43102›ARTICLE 1. Imposition of Tax 43053-43057

§ 43053

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

(Amended by Stats. 2024, Ch. 72, Sec. 47. (SB 156) Effective July 2, 2024.)

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.