reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 41176.

41176. (a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the state in superior court.
(b) In any action brought under subdivision (a), upon finding of liability on the part of the state, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:
(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(2) Reasonable litigation costs, including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the state.
(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.
(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, including the limited availability of qualified attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff that contributed to the damages.
(d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the department and shall be collected as a surcharge imposed under this part.
(Amended by Stats. 2021, Ch. 432, Sec. 152. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42100.

42100. (a) This part shall be known and may be cited as the Local Prepaid Mobile Telephony Services Collection Act.
(b) The Legislature finds and declares all of the following:
(1) Maintaining effective and efficient communications services, 911 emergency systems, communications-related public policy programs to promote universal service, and various local programs across the state benefit all persons with access to the telecommunications system.
(2) Providers of end-use communications services, including providers of mobile voice telecommunications services, which the Federal Communications Commission terms mobile telephony service, are required to collect and remit utility users taxes and local 911 or access charges (local charges) imposed by over 150 cities and counties in California on end-users of such mobile telephony services, as required by existing state or local law.
(3) Local charges on telecommunication services represent an important source of tax revenue for many cities and counties and are used to pay for such essential governmental services as public safety, streets, parks, libraries, senior centers, and many more.
(4) Prepaid mobile telephony services are an important and growing segment of the communications industry. Prepaid mobile telephony services, unlike postpaid mobile telephony services, are frequently sold by a third-party seller that is not the provider of mobile telephony services, and collecting local charges from prepaid consumers of mobile telephony services at the time of the retail transaction is necessary and the most efficient and competitively neutral means for the collection of those local charges.
(5) The collection of prepaid mobile telephony services by third-party sellers and the remittance of those local charges to the department involves administrative costs and responsibilities that are unique to prepaid mobile telephony services, and therefore justify unique reimbursement and tax rate simplification measures, which are fair and reasonable.
(c) It is a matter of statewide concern that the local charges for local prepaid mobile telephony services be collected in a uniform manner in order for the collection to be fair and uniform on a statewide basis.
(d) It is the intention of the Legislature that this part shall preempt the provisions pertaining to the tax or charge rate, base, and method of collection contained in all local ordinances, rules, or regulations concerning the imposition of a local charge upon the consumption of prepaid mobile telephony services to the extent those provisions are inconsistent with the provisions of this part. It is not the intent of the Legislature to otherwise preempt, limit, or affect the general authority of local jurisdictions to impose a utility user tax, local 911 charge, or any other local charges.
(Amended by Stats. 2020, Ch. 179, Sec. 1. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42101.7.

42101.7. (a) Commencing January 1, 2017, a seller, other than a direct seller, with de minimis sales of prepaid mobile telephony services of less than fifteen thousand dollars ($15,000) during the previous calendar year is not required to collect local charges pursuant to Section 42101.5. The Department of Finance shall annually review and adjust that de minimis sales threshold as necessary to minimize program administration costs and maintain revenues to support program administration and enforcement activities. Any adjustment of the de minimis sales threshold shall become operative on January 1 of the following calendar year. Nothing in this section prevents a seller from collecting and remitting the surcharge on a voluntary basis even if the seller meets the de minimis sales threshold.
(b) For purposes of this section, the de minimis sales threshold shall be based on the aggregate of all sales of prepaid mobile telephone services subject to the local charges at all retail locations operated by the seller and not the individual sales at each retail location operated by the seller.
(Amended by Stats. 2020, Ch. 179, Sec. 5. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42101.9.

42101.9. (a) Except as provided in subdivisions (b) and (c), if prepaid mobile telephony services are sold in combination with mobile data services or any other services or products that are not subject to the local charges for a single price, then the local charges shall apply to the entire price unless the seller can identify the mobile data services and other services or products from its books and records kept in the ordinary course of business.
(b) If prepaid mobile telephony services are sold with a mobile telephone service communication device, commonly termed a cellular telephone, for a single, nonitemized price, then the local charges shall apply to the entire nonitemized price, except if the purchase price for the cellular telephone component of the bundled charge is disclosed to the prepaid consumer on a receipt, invoice, or other written or electronic documentation provided to the prepaid consumer, the local charges may be calculated excluding the separately stated price of the cellular telephone.
(c) If a minimal amount of prepaid mobile telephony service is sold for a single, nonitemized price with a mobile telephony service communications device, the seller shall not apply the local charges to the transaction. For these purposes, a service allotment denominated as 10 minutes or less, or five dollars ($5) or less, is a minimal amount.
(Added by Stats. 2020, Ch. 179, Sec. 7. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42102.5.

42102.5. (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city, county, or city and county, to impose a charge, that applies to prepaid mobile telephony service, for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county at the rate as specified in an ordinance is suspended, and the rate to be applied instead during that period under any ordinance as so adopted is the applicable of the following:
(1) In the case of a city, county, or city and county that has adopted an ordinance to impose a charge that applies to prepaid mobile telephony service for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county at the rate of less than one dollar ($1) per month per access line, including any adjustments for inflation, the rate shall be 0 percent.
(2) In the case of a city, county, or city and county that has adopted an ordinance to impose a charge that applies to prepaid mobile telephony service for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county at a specified percentage or at the rate of one dollar ($1) per month per access line, including any adjustments for inflation, or more, the rate shall be the specified percentage or the rate obtained by dividing the dollar amount by 50, rounded to the nearest one-tenth of 1 percent.
(b) Subdivision (a) is a self-executing provision that operates without regard to any decision or act on the part of any city, county, or city and county. A change in an access charge rate resulting from either the suspension of, or the termination of the suspension of, a charge adopted by a city, county, or city and county set forth in subdivision (a) is not subject to voter approval under either statute or Article XIII C of the California Constitution.
(c) Notwithstanding subdivision (a), a city, county, or city and county may levy, increase, or extend a charge at any rate, that applies to prepaid mobile telephony services, for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county, except that during the period on and after January 1, 2016, any charge on prepaid mobile telephony service under any ordinance as so adopted shall be the applicable rate specified in subdivision (a).
(Added by Stats. 2014, Ch. 885, Sec. 9. (AB 1717) Effective September 30, 2014. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42103.1.

42103.1. The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), including all of the following:
(a) The local charges, minus the amount retained by the seller pursuant to subdivision (c) of Section 42101.6, are due and payable to the department quarterly on or before the last day of the month following each calendar quarter.
(b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department.
(c) Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(d) This section applies only to those remittances of the local charges that are required to be remitted to the department pursuant to this part.
(Added by Stats. 2020, Ch. 179, Sec. 9. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42103.2.

42103.2. Every seller, except a seller that is not required to collect the local charges pursuant to Section 42101.7, shall register with the department. Nothing in this section prevents a seller from registering with the department on a voluntary basis to collect and remit the charges even if the seller meets the de minimis sales threshold provided by Section 42101.7. The department shall establish a method for registration of sellers under this part that uses the existing registration process for a seller’s permit established pursuant to Section 6066 of the Sales and Use Tax Law (Part 1 (commencing with Section 6001)). Every application for registration shall be made upon a form prescribed by the department and shall set forth the name under which the applicant transacts or intends to transact business, the location of its place or places of business, and any other information that the department may require. An application for registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(Added by Stats. 2020, Ch. 179, Sec. 10. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42104.

42104. (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the local charges, the Director of Finance may approve a short-term loan in the 2015–16 fiscal year from the General Fund to the Local Charges for Prepaid Mobile Telephony Services Fund.
(b) For the purposes of this section, a short-term loan is a transfer that is made subject to the following conditions:
(1) Any amount loaned is to be repaid in full during the same fiscal year in which the loan was made, except that the repayment may be delayed until a date not more than six months after the date of enactment of the annual Budget Act for the subsequent fiscal year.
(2) Loans shall be repaid whenever the funds are needed to meet cash expenditure needs in the loaning fund or account.
(Added by Stats. 2015, Ch. 25, Sec. 56. (SB 84) Effective June 24, 2015. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42106.

42106. (a) For purposes of this section:
(1) “Quarterly local charges” means the total amount of local charges transmitted by the department to a city, county, or city and county for a calendar quarter.
(2) “Refund” means the amount of local charges deducted by the department from a city’s, county’s, or city and county’s quarterly local charges in order to pay the city’s, county’s, or city and county’s share of a local charge refund due to one taxpayer.
(3) “Offset portion” means that portion of the refund that exceeds the greater of fifty thousand dollars ($50,000) or 20 percent of the city’s, county’s, or city and county’s quarterly local charges.
(b) Except as provided in subdivision (c), if the department has deducted a refund from a city’s, county’s, or city and county’s quarterly local charges which includes an offset portion, then the following provisions apply:
(1) Within three months after the department has deducted an offset portion, the city, county, or city and county may request the department to transmit the offset portion to the city, county, or city and county.
(2) As promptly as feasible after the department receives the city’s, county’s, or city and county’s request, the department shall transmit to the city, county, or city and county the offset portion as part of the department’s periodic transmittal of local charges.
(3) The department shall thereafter deduct a pro rata share of the offset portion from future transmittals of local charges to the city, county, or city and county over a period to be determined by the department, but not less than two calendar quarters and not more than eight calendar quarters, until the entire amount of the offset portion has been deducted.
(c) The department shall not transmit the offset portion of the refund to the city, county, or city and county if that transmittal would reduce or delay either the department’s payment of the refund to the taxpayer or the department’s periodic transmittals of local charges to other cities, counties, or city and county.
(Amended by Stats. 2020, Ch. 179, Sec. 12. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42107.

42107. A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.
(Amended by Stats. 2020, Ch. 179, Sec. 13. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42109.

42109. The department shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of local charges pursuant to this part.
(Amended by Stats. 2020, Ch. 179, Sec. 14. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act › Section 42111.

42111. This part shall remain in effect only until January 1, 2026, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2026, deletes or extends that date.
(Amended by Stats. 2020, Ch. 179, Sec. 16. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, by its own provisions. Note: Repeal affects Part 21.1, commencing with Section 42100.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43001.

43001. This part shall be known and may be cited as the Hazardous Substances Tax Law.
(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 1 - General Provisions and Definitions › Section 43002.

43002. The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.
(Amended by Stats. 2022, Ch. 258, Sec. 123. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43002.3.

43002.3. (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes generated and handled commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination.
(b) This section shall become operative on July 1, 2022, and shall apply to the fees due after the June 2022 reporting period, including the prepayments due following the reporting period and the fee due and payable following the reporting period.
(Repealed (in Sec. 82) and added by Stats. 2021, Ch. 73, Sec. 83. (SB 158) Effective July 12, 2021. Operative July 1, 2022, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43003.

43003. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
(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 1 - General Provisions and Definitions › Section 43004.

43004. 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. 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 1 - General Provisions and Definitions › Section 43005.

43005. 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 the provisions of this part as far as possible.
(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 1 - General Provisions and Definitions › Section 43006.

43006. “Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
(Amended by Stats. 1994, Ch. 1200, Sec. 74. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43007.

43007. “Board” means the State Board of Equalization.
(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 1 - General Provisions and Definitions › Section 43008.

43008. Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
(Amended by Stats. 1986, Ch. 1506, Sec. 15. Effective September 30, 1986.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43008.1.

43008.1. Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
(Added by Stats. 1990, Ch. 1267, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43009.

43009. “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. 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 1 - General Provisions and Definitions › Section 43010.

43010. “Department” means the Department of Toxic Substances Control.
(Amended by Stats. 1992, Ch. 852, Sec. 18. Effective September 22, 1992.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43010.1.

43010.1. Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services.
(Amended by Stats. 1999, Ch. 941, Sec. 38. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43011.

43011. “Director” means the Director of Toxic Substances Control.
(Amended by Stats. 1992, Ch. 852, Sec. 20. Effective September 22, 1992.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43011.1.

43011.1. Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services.
(Amended by Stats. 1999, Ch. 941, Sec. 39. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43012.

43012. (a) For purposes of this part, “taxpayer” means 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.
(b) This section shall become operative on January 1, 2022, and shall apply to the fees due for the 2022 reporting period and thereafter.
(Repealed (in Sec. 85) and added by Stats. 2021, Ch. 73, Sec. 86. (SB 158) Effective July 12, 2021. Operative January 1, 2022, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 1 - General Provisions and Definitions › Section 43013.

43013. For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.
(Added by Stats. 1991, Ch. 1123, Sec. 15. Effective October 14, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 1 - Imposition of Tax › Section 43053.

43053. The fees imposed pursuant to Sections 25205.2 and 25205.5 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(Amended by Stats. 2021, Ch. 73, Sec. 88. (SB 158) Effective July 12, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 1 - Imposition of Tax › Section 43054.

43054. The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(Amended by Stats. 2021, Ch. 73, Sec. 89. (SB 158) Effective July 12, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 1 - Imposition of Tax › Section 43056.

43056. The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
(Amended by Stats. 1996, Ch. 720, Sec. 3. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 1 - Imposition of Tax › Section 43057.

43057. The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
(Amended by Stats. 1996, Ch. 1023, Sec. 417. Effective September 29, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 2 - Registration and Security › Section 43101.

43101. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.
(Amended by Stats. 2021, Ch. 73, Sec. 91. (SB 158) Effective July 12, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 2 - Registration and Security › Section 43101.1.

43101.1. (a) Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fee imposed pursuant to Section 25205.5.2 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.
(b)  This section shall remain in effect only until January 1, 2026, and as of that date is repealed.
(Added by Stats. 2023, Ch. 196, Sec. 24. (SB 143) Effective September 13, 2023. Repealed as of January 1, 2026, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 2 - The Hazardous Substances Tax › ARTICLE 2 - Registration and Security › Section 43102.

43102. 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 tax 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, service 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. 14. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.

43152. (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Sections 25205.2, 25205.5, and 25205.6 of the Health and Safety Code.
(b) Notwithstanding any other law, any return or other document that is required to be submitted by a feepayer to the California Department of Tax and Fee Administration in connection with the payment of any fee specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a).
(Amended by Stats. 2021, Ch. 73, Sec. 93. (SB 158) Effective July 12, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.6.

43152.6. (a) (1) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30 and February 28 of each fiscal year.
(2) For the 2022–23 fiscal year, the fees imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code collected and administered under Section 43053 are due and payable within 30 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the California Department of Tax and Fee Administration within that 30-day period.
(b) Every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a fiscal year return accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. This subdivision does not apply to an operator with respect to the operation of a facility subject to the fee imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code for the 2022–23 fiscal year.
(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.
(d) This section shall become operative on July 1, 2022, and shall apply to the fees due for the 2022–23 fiscal year and thereafter.
(Amended (as added by Stats. 2021, Ch. 73, Sec. 95) by Stats. 2022, Ch. 574, Sec. 29. (AB 211) Effective September 27, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.7.

43152.7. (a) The fee imposed pursuant to Section 25205.5 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before November 30 and February 28 of each fiscal year.
(b) Every generator subject to the fee imposed pursuant to Section 25205.5 of the Health and Safety Code shall file an annual return, accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.
(c) This section shall become operative on July 1, 2022.
(Amended (as added by Stats. 2021, Ch. 73, Sec. 97) by Stats. 2022, Ch. 60, Sec. 40. (AB 203) Effective June 30, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.8.

43152.8. The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following:
(a) The issuance of a hazardous waste facilities permit or grant of interim status to any facility operator, who has not previously been granted interim status, within 30 days after the facility permit or grant of interim status is issued.
(b) When any facility changes size or type specified in Section 25205.2 of the Health and Safety Code.
(Amended by Stats. 2021, Ch. 73, Sec. 98. (SB 158) Effective July 12, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.9.

43152.9. (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on the last day of the second month following the end of the calendar year.
(b) Every corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship subject to the fee imposed pursuant to Section 25205.6 of the Health and Safety Code shall file an annual return in the form as prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.
(Amended by Stats. 2021, Ch. 73, Sec. 99. (SB 158) Effective July 12, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.13.

43152.13. (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.
(Amended by Stats. 2002, Ch. 459, Sec. 25. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43152.14.

43152.14. The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.
(Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43154.

43154. (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided 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 tax 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 tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(Amended by Stats. 2016, Ch. 257, Sec. 9. (AB 1559) Effective September 9, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43154.5.

43154.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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. 67. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43155.

43155. (a) Any person who fails to pay any tax or prepayment, except amounts of determinations made by the board under Article 2 (commencing with Section 43201), within the time required shall pay a penalty of 10 percent of the tax or prepayment, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.
(b) Any person who fails to file a return or prepayment with the board in accordance with this part within the time prescribed for the filing of a return or prepayment, a penalty of 10 percent of the amount of tax or prepayment shall be added thereto on account of the delinquency.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return or prepayment is required for any one return or prepayment.
(Amended by Stats. 2000, Ch. 923, Sec. 41. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43155.5.

43155.5. (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 tax or prepayment was due until the date of payment, if all of the following occur:
(1) The payment of tax or the prepayment was made one business day after the date the tax or prepayment was due.
(2) The person was granted relief from all penalties that applied to that payment of tax or prepayment.
(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, “department” means the California Department of Tax and Fee Administration.
(d) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(e) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no report or return has been filed, or a jeopardy determination issued by the department.
(f) This section shall only apply to electronic payments or prepayments of taxes.
(Amended by Stats. 2021, Ch. 432, Sec. 153. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43157.

43157. (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, prepayment, 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 43155, 43170, and 43306.
(b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2022, Ch. 474, Sec. 68. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 22 - HAZARDOUS SUBSTANCES TAX LAW › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 43158.

43158. (a) If the California Department of Tax and Fee Administration 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 43154, 43155, 43170, and 43201.
(b) Except as provided in subdivision (c), a person seeking to be relieved of interest shall file with the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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. 69. (SB 1496) Effective January 1, 2023.)