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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 22. HAZARDOUS SUBSTANCES TAX LAW

(d) Notwithstanding subdivision (c), the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid tax or the amount of taxes, interest, or penalties required to be collected or assessed. (26665)

(e) Nothing in this section shall be construed as limiting or increasing the public's access to information on any aspect of hazardous or extremely hazardous waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances. (26666)

PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW (43800-43810) (26667)(Text)

43800. This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law. (26668)

43801. The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code. (26669)

43802. "Department" means the Department of Toxic Substances Control. (26670)

43803. "Director" means the Director of Toxic Substances Control. (26671)

43804. "Hazardous material" means any of the following: (26672)

(1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations. (26673)

(2) A hazardous material as defined in Section 25501 of the Health and Safety Code. (26674)

(3) A hazardous material as defined in Section 2402.7 of the Vehicle Code. (26675)

(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations. (26676)

43805. "Hazardous waste" has the same meaning as defined in Section 25117 of the Health and Safety Code. (26677)

43806. (a) "Surface transporter" means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code. (26678)

(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term "surface transporter" for purposes of this part. (26679)

43807. The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the board in accordance with this part and Part 30 (commencing with Section 55001) of Division 2 of this code, and shall be due and payable as follows: (26680)

(a) The fee to be paid by motor carriers is due and payable on the last day of December for each state fiscal year. (26681)

(b) The fee to be paid by railroads is due and payable within 30 days from the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period. (26682)

43808. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund. (26683)

43810. Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, "department" means the Department of Toxic Substances Control. (26684)

PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW (26685)(Text)

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (45001-45009) (26686)(Text)

45001. This part shall be known, and may be cited, as the Integrated Waste Management Fee Law. (26687)

45002. The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part. (26688)

45003. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part. (26689)

45004. 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. (26690)

45005. 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 this part as far as possible. (26691)

45006. "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit. (26692)

45007. "Board" means the State Board of Equalization. (26693)

45008. "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. (26694)

45009. "Fee payer" means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code. (26695)

CHAPTER 2. THE INTEGRATED WASTE MANAGEMENT FEE (26696)(Text)

Article 1. Imposition of Fee (45051) (26697)(Text)

45051. The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part. (26698)

Article 2. Registration and Security (45101-45102) (26699)(Text)

45101. Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board. (26700)

45102. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail. (26701)

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