Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.
This part shall be known and may be cited as the Hazardous Substances Tax Law.
Chapter 1 - General Provisions and Definitions
California Revenue and Taxation Code — §§ 43001-43013
Sections (17)
Amended by Stats. 2022, Ch. 258, Sec. 123. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.
The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.
Repealed (in Sec. 82) and added by Stats. 2021, Ch. 73, Sec. 83. (SB 158) Effective July 12, 2021. Operative July 1, 2022, by its own provisions.
(a)For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes generated and handled commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.
(b)This section shall become operative on July 1, 2022, and shall apply to the fees due after the June 2022 reporting period, including the prepayments due following the reporting period and the fee due and payable following the reporting period.
Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.
Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.
The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments.
Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.
Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions of this part as far as possible.
Amended by Stats. 1994, Ch. 1200, Sec. 74. Effective September 30, 1994.
“Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
Amended by Stats. 2024, Ch. 499, Sec. 77. (SB 1528) Effective January 1, 2025.
“Board” means the California Department of Tax and Fee Administration.
Amended by Stats. 1986, Ch. 1506, Sec. 15. Effective September 30, 1986.
Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
Added by Stats. 1990, Ch. 1267, Sec. 15.
Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.
“In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.
Amended by Stats. 1992, Ch. 852, Sec. 18. Effective September 22, 1992.
“Department” means the Department of Toxic Substances Control.
Amended by Stats. 1999, Ch. 941, Sec. 38. Effective January 1, 2000.
Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services.
Amended by Stats. 1992, Ch. 852, Sec. 20. Effective September 22, 1992.
“Director” means the Director of Toxic Substances Control.
Amended by Stats. 1999, Ch. 941, Sec. 39. Effective January 1, 2000.
Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services.
Amended by Stats. 2024, Ch. 72, Sec. 46. (SB 156) Effective July 2, 2024.
For purposes of this part, “taxpayer” means both of the following:
(a)(1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of
Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2)This subdivision applies to the fees due for the 2022 reporting period and thereafter.
(b)(1) A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2)This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.
Added by Stats. 1991, Ch. 1123, Sec. 15. Effective October 14, 1991.
For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.