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Division 2 - OTHER TAXES
Part 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
Part 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
California Revenue and Taxation Code — §§ 45001-45984
Chapter 1 - General Provisions and Definitions
§§ 45001-45009
Chapter 2 - The Integrated Waste Management Fee
§§ 45051-45102
Article 1 - Imposition of Fee
§§ 45051
Article 2 - Registration and Security
§§ 45101-45102
Chapter 3 - Determinations
§§ 45151-45353
Article 1 - Reports and Payments
§§ 45151-45158
Article 1.1 - Payment by Electronic Funds Transfer
§§ 45160-45163
Article 2 - Deficiency Determinations
§§ 45201-45203
Article 3 - Redeterminations
§§ 45301-45307
Article 4 - Jeopardy Determinations
§§ 45351-45353
Chapter 4 - Collection of Fee
§§ 45401-45611
Article 1 - Suit for Fee
§§ 45401-45402
Article 2 - Judgment for Fee
§§ 45451-45452
Article 3 - Warrant for Collection
§§ 45501-45503
Article 4 - Seizure and Sale
§§ 45551-45554
Article 5 - Miscellaneous
§§ 45601-45611
Chapter 5 - Overpayments and Refunds
§§ 45651-45801
Article 1 - Claim for Refund
§§ 45651-45656
Article 2 - Suit for Refund
§§ 45701-45708
Article 3 - Recovery of Erroneous Refunds
§§ 45751-45754
Article 4 - Cancellations
§§ 45801
Chapter 6 - Administration
§§ 45851-45872
Article 1 - Administration
§§ 45851-45855.6.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 45856-45872
Chapter 7 - Disposition of Proceeds
§§ 45901
Chapter 8 - Violations
§§ 45951-45956
Chapter 9 - Disclosure of Information
§§ 45981-45984