California Law (Last Updated: March 4, 2014) |
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 43055.
Latest version.
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The surcharge imposed pursuant to Section 25205.9 of the Health and Safety Code, as that section read on December 31, 1997, and was repealed by Section 24 of Chapter 870 of the Statutes of 1997, shall be administered and collected by the board in accordance with this part, with regards to any amounts due and payable on or before February 28, 1998.
(Added by Stats. 1998, Ch. 882, Sec. 12. Effective January 1, 1999.)