BlackletterCalifornia law

Revenue and Taxation Code § 43806

PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW

Current as of September 28, 2026Rev. & Tax. Code, § 43806Official source ↗

Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.

(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.

(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.