{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43053","citation":"Rev. & Tax. Code, § 43053","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 2. The Hazardous Substances Tax [43053. - 43102.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-2"},{"name":"ARTICLE 1. Imposition of Tax [43053. - 43057.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-2/article-1"}],"history":"Amended by Stats. 2024, Ch. 72, Sec. 47.   (SB 156)   Effective July 2, 2024.","effective":"2024-07-02","html":"<p>The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 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.</p>","text":"The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-43053","source":"California Legislative Information bulk export (pubinfo)"}