California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 43001.
  This part shall be known and may be cited as the Hazardous Substances Tax Law.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25,
• Section 43002.
  The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively,...
• Section 43002.3.
  For purposes of the collection of the fees specified in subdivision (a) of Section 25174 and the fee imposed pursuant to Section 25174.1 of the...
• Section 43003.
  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....
• Section 43004.
  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...
• Section 43005.
  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...
• Section 43005.5.
  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...
• Section 43006.
  “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...
• Section 43007.
  “Board” means the State Board of Equalization.(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
• Section 43008.
  Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.(Amended by Stats. 1986, Ch. 1506,...
• Section 43008.1.
  Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.(Added by Stats. 1990, Ch....
• Section 43009.
  “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...
• Section 43010.
  “Department” means the Department of Toxic Substances Control.(Amended by Stats. 1992, Ch. 852, Sec. 18. Effective September 22, 1992.)
• Section 43010.1.
  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. 1999,...
• Section 43011.
  “Director” means the Director of Toxic Substances Control.(Amended by Stats. 1992, Ch. 852, Sec. 20. Effective September 22, 1992.)
• Section 43011.1.
  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. 1999,...
• Section 43012.
  For purposes of this part, “taxpayer” means any person liable for the payment of a fee or a tax specified in subdivision (a) of Section...
• Section 43013.
  For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.(Added by Stats. 1991, Ch. 1123, Sec. 15. Effective...

Last modified: October 22, 2018