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.
Cal. Rev. & Tax. Code § 43152.14
Returns and Payments
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Amended by Stats. 2004, Ch. 527, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.