§ 43152.13. — 43152.13. (Amended by Stats. 2002, Ch. 459, Sec. 25.)

California § 43152.13.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 22.: PART 22. HAZARDOUS SUBSTANCES TAX LAW
• Ch. 3.: CHAPTER 3. Determinations
• Art. 1.: ARTICLE 1. Returns and Payments

Text

(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 on the last day of the second month following the end of the calendar year.
(b)
Every employer subject to the fee imposed pursuant to Section 105190 of the Health and Safety Code shall in the form as prescribed by the board, which may include, but not be limited to, electronic media file an annual return and pay the
proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

Legislative History

Amended by Stats. 2002, Ch. 459, Sec. 25. Effective January 1, 2003.