{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43804","citation":"Rev. & Tax. Code, § 43804","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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800. - 43810.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22.1"}],"history":"Added by Stats. 1994, Ch. 1223, Sec. 9.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>“Hazardous material” means any of the following:</p><p>(1) A hazardous material as defined in Section <a href=\"/rtc/172\">172</a> of Title 49 of the Code of Federal Regulations.</p><p>(2) A hazardous material as defined in Section <a href=\"/hsc/25501\">25501</a> of the Health and Safety Code.</p><p>(3) A hazardous material as defined in Section <a href=\"/veh/2402.7\">2402.7</a> of the Vehicle Code.</p><p>(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.</p>","text":"“Hazardous material” means any of the following: (1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations. (2) A hazardous material as defined in Section 25501 of the Health and Safety Code. (3) A hazardous material as defined in Section 2402.7 of the Vehicle Code. (4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hazardous-spill-prevention-fee-law-43804","source":"California Legislative Information bulk export (pubinfo)"}