{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43152.14","citation":"Rev. & Tax. Code, § 43152.14","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 3. Determinations [43152. - 43352.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-3"},{"name":"ARTICLE 1. Returns and Payments [43152. - 43160.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-3/article-1"}],"history":"Amended by Stats. 2004, Ch. 527, Sec. 5.   Effective January 1, 2005.","effective":"2005-01-01","html":"<p>The fee imposed pursuant to Section <a href=\"/hsc/105310\">105310</a> of the Health and Safety Code, that is collected and administered under Section <a href=\"/rtc/43057\">43057</a>, is due and payable on or before April 1 of each year for the previous calendar year.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-43152-14","source":"California Legislative Information bulk export (pubinfo)"}