DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 6. Administration 43501-43527›ARTICLE 2. The California Taxpayers’ Bill of Rights 43511-43527
§ 43514
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Hazardous Substances Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
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