{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43808","citation":"Rev. & Tax. Code, § 43808","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>All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section <a href=\"/rtc/43807\">43807</a> shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund.</p>","text":"All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hazardous-spill-prevention-fee-law-43808","source":"California Legislative Information bulk export (pubinfo)"}