§ 43012. — 43012. (Amended by Stats. 2024, Ch. 72, Sec. 46.)

California § 43012.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 22.: PART 22. HAZARDOUS SUBSTANCES TAX LAW
• Ch. 1.: CHAPTER 1. General Provisions and Definitions

Text

For purposes of this part, “taxpayer” means both of the following:
(a)
(1)
On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of
Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2)
This subdivision applies to the fees due for the 2022 reporting period and thereafter.
(b)
(1)
A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2)
This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.

Legislative History

Amended by Stats. 2024, Ch. 72, Sec. 46. (SB 156) Effective July 2, 2024.