California § 43507.5. 43507.5. (Amended by Stats. 2024, Ch. 499, Sec. 87.)

California Statutes

§ 43507.5. — 43507.5. (Amended by Stats. 2024, Ch. 499, Sec. 87.)

California § 43507.5.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 22.PART 22. HAZARDOUS SUBSTANCES TAX LAW

Ch. 6.CHAPTER 6. Administration

Art. 1.ARTICLE 1. Administration

This text of California § 43507.5. (43507.5. (Amended by Stats. 2024, Ch. 499, Sec. 87.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 43507.5. (2026).

Text

(a)The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, facility fee, generator fee, and transportable treatment unit fee set forth in Sections 28, 53, 54, and 64 of Chapter 73 of the Statutes of 2021 were not intended to repeal the authority of the Department of Toxic Substances Control and the California Department of Tax and Fee Administration to continue to administer and collect those fees. Therefore, the California Department of Tax and Fee Administration may continue billing and collecting fees due, making any refunds and effecting any credits, disposing of the money collected, and assessing any interest or penalties that have accrued, and may commence or continue to pursue any action or proceeding regarding the follo

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, facility fee, generator fee, and transportable treatment unit fee set forth in Sections 28, 53, 54, and 64 of Chapter 73 of the Statutes of 2021 were not intended to repeal the authority of the Department of Toxic Substances Control and the California Department of Tax and Fee Administration to continue to administer and collect those fees. Therefore, the California Department of Tax and Fee Administration may continue billing and collecting fees due, making any refunds and effecting any credits, disposing of the money collected, and assessing any interest or penalties that have accrued, and may commence or continue to pursue any action or proceeding regarding the following fees:
(1)
The disposal fee imposed pursuant to Section 25174.1 of the Health and Safety Code, as that section read on December 31, 2022, for hazardous waste disposed of on or before June 30, 2022, that was due and payable on or before September 30, 2022.
(2)
The generator fee imposed pursuant to Section 25205.5 of the Health and Safety Code, as that section read on December 31, 2021, for hazardous waste generated on or before December 31, 2021, that was due and payable on or before February 28, 2022.
(3)
The transportable treatment unit fee imposed pursuant to Section 25205.14 of the Health and Safety Code, as that section read on
December 31, 2022, for each facility or transportable treatment unit authorized on or before June 30, 2022, and that was due and payable on or before December 31, 2022.
(b)
A fee, including any applicable penalty or interest, collected pursuant to this section shall be administered pursuant to this part as it read at the time the fees described in subdivision (a) were originally imposed.