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

• Section 45001.
  This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.(Amended by Stats. 1993, Ch. 656, Sec. 42. Effective October...
• Section 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...
• Section 45003.
  Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.(Added by Stats. 1987, Ch. 1319, Sec....
• Section 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...
• Section 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...
• Section 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...
• Section 45007.
  “Board” means the State Board of Equalization.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
• Section 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...
• Section 45009.
  “Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.(Amended by Stats....

Last modified: October 22, 2018