{"code":"HSC","codeName":"Health and Safety Code","section":"25299.42","citation":"Health & Saf. Code, § 25299.42","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 20. MISCELLANEOUS HEALTH AND SAFETY PROVISIONS [24000. - 28002.]","url":"https://blackletter.si/health-and-safety-code/division-20"},{"name":"CHAPTER 6.75. Petroleum Underground Storage Tank Cleanup [25299.10. - 25299.97.]","url":"https://blackletter.si/health-and-safety-code/division-20/chapter-6.75"},{"name":"ARTICLE 5. Fees [25299.40. - 25299.43.]","url":"https://blackletter.si/health-and-safety-code/division-20/chapter-6.75/article-5"}],"history":"Repealed and added by Stats. 1990, Ch. 1366, Sec. 14.   Effective September 27, 1990.   Inoperative January 1, 2036, pursuant to Section 25299.81.","effective":"1990-09-27","html":"<p>(a) The State Board of Equalization may adopt regulations to carry out Section <a href=\"/hsc/25299.41\">25299.41</a>, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.</p><p>(b) The State Board of Equalization shall collect the fee imposed by this article commencing on the first day of the first calendar quarter which begins more than 90 days after the effective date of the act adding this article.</p><p>(c) The State Board of Equalization shall deposit all fees collected pursuant to this article in the fund.</p>","text":"(a) The State Board of Equalization may adopt regulations to carry out Section 25299.41, including, but not limited to, provisions governing collections, reporting, refunds, and appeals. (b) The State Board of Equalization shall collect the fee imposed by this article commencing on the first day of the first calendar quarter which begins more than 90 days after the effective date of the act adding this article. (c) The State Board of Equalization shall deposit all fees collected pursuant to this article in the fund.","otherVersions":[],"url":"https://blackletter.si/health-and-safety-code/fees-25299-42","source":"California Legislative Information bulk export (pubinfo)"}