{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43057","citation":"Rev. & Tax. Code, § 43057","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. 1996, Ch. 1023, Sec. 417.   Effective September 29, 1996.","effective":"1996-09-29","html":"<p>The fee imposed pursuant to Section <a href=\"/hsc/105310\">105310</a> of the Health and Safety Code shall be administered and collected by the board in accordance with this part.</p>","text":"The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-43057","source":"California Legislative Information bulk export (pubinfo)"}