California Revenue and Taxation Code Section 43005.5

CA Rev & Tax Code § 43005.5 (2017)  

The penalty provisions of Sections 43155 and 43201 shall not apply to the fees imposed pursuant to Section 25174 of the Health and Safety Code for those disposals which occurred prior to September 25, 1981.

(Added by Stats. 1982, Ch. 1252, Sec. 1.)

Last modified: October 25, 2018