California Revenue and Taxation Code ARTICLE 1 - Returns and Payments

• Section 43151.
  (a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code, which is a tax collected and administered under Section 43051, is due...
• Section 43152.
  (a) The board shall establish and annually submit to each generator of hazardous waste a consolidated statement of fees required to be paid by the generator...
• Section 43152.6.
  (a) The fee imposed pursuant to Section 25205.2 of the Health and Safety Code which is collected and administered under Section 43053 of this code is...
• Section 43152.7.
  (a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code which is collected and administered under Section 43053 is due and payable...
• Section 43152.8.
  (a) The department shall notify the board of the occurrence of any of the following: (1) The issuance of a hazardous waste facilities permit or grant of...
• Section 43152.9.
  (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable...
• Section 43152.10.
  The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 days after the date of assessment and the feepayer...
• Section 43152.11.
  (a) The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, which is collected and administered under Section 43055, is due and payable...
• Section 43152.12.
  (a) In addition to the requirements imposed pursuant to Section 43152.6, every operator of a facility subject to the fee specified in Section 25205.2 of the...
• Section 43152.13.
  (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable...
• Section 43152.14.
  The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable...
• Section 43152.15.
  (a) In addition to the requirements imposed pursuant to Sections 43152.7 and 43152.11, every generator subject to the fees specified in Sections 25205.5 and 25205.9 of...
• Section 43152.16.
  (a) The board shall issue refunds, if directed to do so by the department, upon making the certification specified in subdivision (d), for some, or all,...
• Section 43153.
  The board, if it deems it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 43151...
• Section 43154.
  (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time...
• Section 43155.
  (a) Any person who fails to pay any tax or prepayment, except amounts of determinations made by the board under Article 2 (commencing with Section 43201),...
• Section 43155.5.
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month...
• Section 43157.
  (a) If the board finds that a person’s failure to make a timely return, prepayment, or payment is due to reasonable cause and circumstances beyond the...
• Section 43158.
  If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of...
• Section 43158.5.
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to...
• Section 43159.
  (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice...
• Section 43159.1.
  (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A tax liability under...
• Section 43159.2.
  (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability...
• Section 43160.
  Every person who is required to file the returns and make the payments specified in Section 43151, 43152.6, 43152.7, 43152.9, 43152.11, 43152.13, 43152.14, or 43153...

Last modified: October 22, 2018