reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 7 - Disposition of Proceeds › Section 43554.

43554. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the form of remittances payable to the Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Childhood Lead Poisoning Prevention Fund.
(Added by Stats. 1991, Ch. 799, Sec. 9.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 7 - Disposition of Proceeds › Section 43555.

43555. Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and its agencies and instrumentalities shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payment to the Treasurer to be deposited into the State Treasury to the credit of the Federal Receipts Account, created pursuant to Section 25174.8 of the Health and Safety Code, and which may be expended by the department, upon appropriation by the Legislature, for those administrative purposes allowed by federal law.
(Amended by Stats. 1994, Ch. 1223, Sec. 8. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 8 - Violations › Section 43602.

43602. Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense.
(Amended by Stats. 1982, Ch. 496, Sec. 43. Effective July 12, 1982.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 8 - Violations › Section 43603.

43603. Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 8 - Violations › Section 43604.

43604. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 8 - Violations › Section 43605.

43605. Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 8 - Violations › Section 43606.

43606. Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment.
(Amended by Stats. 2011, Ch. 15, Sec. 584. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 8 - Violations › Section 43607.

43607. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43800.

43800. This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43801.

43801. The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43802.

43802. “Department” means the Department of Toxic Substances Control.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43803.

43803. “Director” means the Director of Toxic Substances Control.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43804.

43804. “Hazardous material” means any of the following:
(1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.
(2) A hazardous material as defined in Section 25501 of the Health and Safety Code.
(3) A hazardous material as defined in Section 2402.7 of the Vehicle Code.
(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43805.

43805. “Hazardous waste” has the same meaning as defined in Section 25117 of the Health and Safety Code.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43806.

43806. (a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.
(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43807.

43807. The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the board in accordance with this part and Part 30 (commencing with Section 55001) of Division 2 of this code, and shall be due and payable as follows:
(a) The fee to be paid by motor carriers is due and payable on the last day of December for each state fiscal year.
(b) The fee to be paid by railroads is due and payable within 30 days from the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43808.

43808. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW › Section 43810.

43810. Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, “department” means the Department of Toxic Substances Control.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.5 › Section 44002.

44002. The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be governed by the definitions specified in Section 71200 of the Public Resources Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2.
(Added by Stats. 2000, Ch. 110, Sec. 1. Effective July 10, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.5 › Section 44003.

44003. The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section 55001) of Division 2.
(Amended by Stats. 2021, Ch. 432, Sec. 157. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.5 › Section 44004.

44004. Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.
(Amended by Stats. 2021, Ch. 432, Sec. 158. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.5 › Section 44005.

44005. Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.
(Amended by Stats. 2021, Ch. 432, Sec. 159. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.5 › Section 44006.

44006. In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other period set by the department. The return shall identify each vessel voyage and each port of call in California for which a ballast water report is required to be filed with the State Lands Commission, pursuant to Section 71205 of the Public Resources Code, during the period covered by the return. If the department authorizes the filing of a return, the fees must be paid to the department by the end of the calendar month following the end of the return reporting period.
(Amended by Stats. 2021, Ch. 432, Sec. 160. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22.5 › Section 44007.

44007. All fees, interest, and penalties imposed and all fees required to be paid to the state pursuant to Section 71215 of the Public Resources Code shall be paid in the form of remittances payable to the department. The department shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Marine Invasive Species Control Fund.
(Amended by Stats. 2021, Ch. 432, Sec. 161. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45001.

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 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45002.

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 Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.
(Amended by Stats. 1993, Ch. 656, Sec. 43. Effective October 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45003.

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. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45004.

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 construed as restatements and continuations and not as new enactments.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45005.

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 conform to this part as far as possible.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45006.

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 and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 75. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45007.

45007. “Board” means the State Board of Equalization.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45008.

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 the United States of America.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 1 - General Provisions and Definitions › Section 45009.

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. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 2 - The Integrated Waste Management Fee › ARTICLE 1 - Imposition of Fee › Section 45051.

45051. The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.
(Amended by Stats. 1993, Ch. 656, Sec. 46. Effective October 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 2 - The Integrated Waste Management Fee › ARTICLE 2 - Registration and Security › Section 45101.

45101. Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board.
(Amended by Stats. 1993, Ch. 656, Sec. 48. Effective October 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 2 - The Integrated Waste Management Fee › ARTICLE 2 - Registration and Security › Section 45102.

45102. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail.
If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.
(Amended by Stats. 1994, Ch. 903, Sec. 16. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45151.

45151. (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar month following the quarterly period for which the fee is due. Each feepayer shall prepare a return in the form as prescribed by the board, which may include, but not be limited to, electronic media, showing the total amount of solid waste subject to the fee, the amount of fee for the period covered by the return, and any other information that the board determines to be necessary. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(b) The feepayer shall deliver the return, together with a remittance of the amount of fee due, to the office of the board on or before the 25th day of the calendar month following the quarterly period for which the fee is due.
(Amended by Stats. 2002, Ch. 459, Sec. 28. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45152.

45152. (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
(Amended by Stats. 2016, Ch. 257, Sec. 10. (AB 1559) Effective September 9, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45152.5.

45152.5. (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Added by Stats. 2022, Ch. 474, Sec. 74. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45153.

45153. (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 45201), within the time required shall pay a penalty of 10 percent of the fee or amount of the fee in addition to the fee or amount of the fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of the fee required to be paid became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 45151, shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the surcharge for which the return is required for any one return.
(Amended by Stats. 2001, Ch. 159, Sec. 186. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45153.5.

45153.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the fee was due until the date of payment, if all of the following occur:
(1) The payment of the fee was made one business day after the date the fee was due.
(2) The person was granted relief from all penalties that applied to that fee payment.
(3) The person files a request for an adjustment.
(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum, as defined in subdivision (a) of Section 6591.5, determined on a daily basis by dividing the modified adjusted rate per annum by 365.
(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department.
(e) This section only applies to electronic payments of fees.
(Amended by Stats. 2021, Ch. 432, Sec. 162. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45155.

45155. (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 45153, 45160, and 45306.
(b) Except as provided in subdivision (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2022, Ch. 474, Sec. 75. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45156.

45156. (a) If the department finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 45152, 45153, 45160, and 45201.
(b) Except as provided in subdivision (c), a person seeking to be relieved of interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Amended by Stats. 2022, Ch. 474, Sec. 76. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45156.5.

45156.5. (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 pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the feepayer.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on fee liabilities that arise during taxable periods commencing on or after January 1, 2000.
(Amended by Stats. 2001, Ch. 251, Sec. 32. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Reports and Payments › Section 45157.

45157. (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto.
(b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the fee, or stating the conditions under which the activity or transaction is subject to the fee.
(3) The liability for fees applied to a particular activity or transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.
(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with the board all of the following:
(1) A copy of the person’s written request to the board and a copy of the board’s written advice.
(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.
(Added by Stats. 1990, Ch. 987, Sec. 10.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 45161.

45161. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 45160. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.
(Added by Stats. 2000, Ch. 923, Sec. 52. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 45162.

45162. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.
(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the fee. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.
(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.
(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 45160 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.
(Added by Stats. 2000, Ch. 923, Sec. 52. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 45163.

45163. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.
(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(Added by Stats. 2002, Ch. 459, Sec. 29. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 45201.

45201. (a) If the board is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has been filed or no payment or payments of the fees have been made to the state by a fee payer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.
(b) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted by the board pursuant to this part, a penalty of 10 percent of the amount of that determination shall be added, plus interest as provided in subdivision (a).
(c) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(d) The board shall give to the fee payer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the fee payer at his or her address as it appears in the records of the board. The giving of the notice shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, subpost office, substation, mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served, and service shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(Amended by Stats. 1992, Ch. 105, Sec. 12. Effective June 30, 1992.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 45202.

45202. Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount was required to have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be mailed within eight years after the date the report or return was due.
(Amended by Stats. 1993, Ch. 1113, Sec. 22. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 45203.

45203. If, before the expiration of the time prescribed in Section 45202 for the mailing of a notice of deficiency determination, the fee payer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45301.

45301. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45302.

45302. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition for redetermination.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45303.

45303. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45304.

45304. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 45201 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the amount of fee for the period for which the increase is asserted was due.
(Amended by Stats. 2006, Ch. 538, Sec. 632. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45305.

45305. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45306.

45306. All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 3 - Redeterminations › Section 45307.

45307. Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section 43201.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 45351.

45351. If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 45153 shall attach to the amount of fee specified therein.
(Amended by Stats. 2004, Ch. 527, Sec. 8. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 45352.

45352. The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 45301), with the board within 10 days after the service upon the fee payer of notice of the determination, and he or she shall, within the 10-day period, deposit with the board that security which the board deems necessary to insure compliance with this part. The security may be sold by the board at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by Section 45201. After that sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)