Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
Cal. Rev. & Tax. Code § 43008.1
General Provisions and Definitions
Known as the Hazardous Substances Tax Law
The act spans §§ 43001 to 43651 (151 sections).
Added by Stats. 1990, Ch. 1267, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.