{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45051","citation":"Rev. & Tax. Code, § 45051","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 2. The Integrated Waste Management Fee [45051. - 45102.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-2"},{"name":"ARTICLE 1. Imposition of Fee [45051. - 45051.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-2/article-1"}],"history":"Amended by Stats. 1993, Ch. 656, Sec. 46.   Effective October 1, 1993.","effective":"1993-10-01","html":"<p>The fee imposed pursuant to Section <a href=\"/prc/48000\">48000</a> of the Public Resources Code shall be administered and collected by the board in accordance with this part.</p>","text":"The fee imposed pursuant to Section 48000 of the Public Resources 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-fee-45051","source":"California Legislative Information bulk export (pubinfo)"}