PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]

Part 22 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43001–43651 · 151 sections

1. CHAPTER 1. General Provisions and Definitions §§ 43001–43013 · 17 sections

   • § 43001 This part shall be known and may be cited as the Hazardous Substances Tax Law.
   • § 43002 The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with…
   • § 43002.3 (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department…
   • § 43003 Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
   • § 43004 The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as…
   • § 43005 Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to…
   • § 43006 “Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation,…
   • § 43007 “Board” means the California Department of Tax and Fee Administration.
   • § 43008 Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
   • § 43008.1 Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
   • § 43009 “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United…
   • § 43010 “Department” means the Department of Toxic Substances Control.
   • § 43010.1 Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services.
   • § 43011 “Director” means the Director of Toxic Substances Control.
   • § 43011.1 Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services.
   • § 43012 For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part.
   • § 43013 For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.
2. CHAPTER 2. The Hazardous Substances Tax §§ 43053–43102 · 6 sections

   1. ARTICLE 1. Imposition of Tax §§ 43053–43057 · 4 sections

      • § 43053 The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and…
      • § 43054 The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee…
      • § 43056 The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
      • § 43057 The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
   2. ARTICLE 2. Registration and Security §§ 43101–43102 · 2 sections

      • § 43101 Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code…
      • § 43102 The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that…
3. CHAPTER 3. Determinations §§ 43152–43352 · 38 sections

   1. ARTICLE 1. Returns and Payments §§ 43152–43160 · 19 sections

      • § 43152 (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to…
      • § 43152.6 (a) (1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered…
      • § 43152.7 (a) (1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered…
      • § 43152.8 The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following: (a) The issuance of a…
      • § 43152.9 (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on…
      • § 43152.13 (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on…
      • § 43152.14 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…
      • § 43154 (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or…
      • § 43154.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend…
      • § 43155 (a) Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee…
      • § 43155.01 (a) (1) A person who fails to pay any generation and handling fee or installment required pursuant to Section 43152.7, except amounts of determinations made by…
      • § 43155.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
      • § 43157 (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is…
      • § 43158 (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and…
      • § 43158.5 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or…
      • § 43159 (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board,…
      • § 43159.1 (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A tax liability under…
      • § 43159.2 (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability…
      • § 43160 Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file…
   2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 43170–43173 · 4 sections

      • § 43170 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the California…
      • § 43171 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
      • § 43172 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
      • § 43173 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
   3. ARTICLE 2. Deficiency Determinations §§ 43201–43204 · 5 sections

      • § 43201 (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any…
      • § 43201.01 (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any…
      • § 43202 (a) Except in the case of fraud or intent to evade this part or authorized rules and regulations as set forth in subdivision (c) of Section 43201, willful or…
      • § 43203 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
      • § 43204 If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to…
   4. ARTICLE 4. Redeterminations §§ 43301–43307 · 7 sections

      • § 43301 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 43201), or any person directly interested, may petition for a…
      • § 43302 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
      • § 43303 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so…
      • § 43304 The California Department of Tax and Fee Administration may decrease or increase the amount of the determination before it becomes final, but the amount may be…
      • § 43305 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
      • § 43306 All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become final, and, if not…
      • § 43307 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201 or 43201.01.
   5. ARTICLE 5. Jeopardy Determinations §§ 43350–43352 · 3 sections

      • § 43350 If the California Department of Tax and Fee Administration believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon…
      • § 43351 The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section…
      • § 43352 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
4. CHAPTER 4. Collection of Tax §§ 43401–43450 · 24 sections

   1. ARTICLE 1. Suit for Tax §§ 43401–43402 · 2 sections

      • § 43401 The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney…
      • § 43402 In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence…
   2. ARTICLE 2. Judgment for Tax §§ 43413–43414 · 2 sections

      • § 43413 (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties…
      • § 43414 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
   3. ARTICLE 3. Warrant for Collection §§ 43421–43423 · 3 sections

      • § 43421 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
      • § 43422 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services…
      • § 43423 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue…
   4. ARTICLE 4. Seizure and Sale §§ 43431–43434 · 4 sections

      • § 43431 Whenever any taxpayer is delinquent in the payment of the tax, the board, or its authorized representative, may seize any property, real or personal, of the…
      • § 43432 Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property…
      • § 43433 At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the…
      • § 43434 If upon the sale the moneys received exceed the amount of all taxes, penalties, and costs due the state from the taxpayer, the board shall return the excess to…
   5. ARTICLE 5. Miscellaneous §§ 43441–43450 · 13 sections

      • § 43441 If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer…
      • § 43442 After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
      • § 43443 All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,…
      • § 43444 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
      • § 43444.2 (a) The California Department of Tax and Fee Administration may, by notice of levy, served personally, by first-class mail, or by electronic transmission or…
      • § 43444.3 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
      • § 43445 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
      • § 43446 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
      • § 43447 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
      • § 43448 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
      • § 43448.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 43448 an…
      • § 43449 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
      • § 43450 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
5. CHAPTER 5. Overpayments and Refunds §§ 43451–43491 · 23 sections

   1. ARTICLE 1. Claim for Refund §§ 43451–43456 · 10 sections

      • § 43451 If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been…
      • § 43451.5 When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed…
      • § 43452 (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three…
      • § 43452.1 (a) The limitation period specified in Section 43452 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
      • § 43452.2 Notwithstanding Section 43452, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
      • § 43452.3 (a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax determined has not been paid in full…
      • § 43453 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
      • § 43454 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as…
      • § 43455 Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section…
      • § 43456 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
   2. ARTICLE 2. Suit for Refund §§ 43471–43478 · 8 sections

      • § 43471 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
      • § 43472 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
      • § 43473 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
      • § 43474 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
      • § 43475 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged…
      • § 43476 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be…
      • § 43477 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
      • § 43478 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in…
   3. ARTICLE 3. Recovery of Erroneous Refunds §§ 43481–43484 · 4 sections

      • § 43481 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
      • § 43482 In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of…
      • § 43483 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure…
      • § 43484 (a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for…
   4. ARTICLE 4. Cancellations § 43491 · 1 section

      • § 43491 If any amount has been illegally determined, either by the person filing the return or by the California Department of Tax and Fee Administration, the…
6. CHAPTER 6. Administration §§ 43501–43527 · 31 sections

   1. ARTICLE 1. Administration §§ 43501–43507.5 · 12 sections

      • § 43501 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
      • § 43502 The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.
      • § 43503 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
      • § 43504 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
      • § 43505 Any information regarding hazardous wastes which is available to the board shall be made available to the department.
      • § 43506 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
      • § 43507 (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
      • § 43507.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business or…
      • § 43507.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
      • § 43507.3 Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.
      • § 43507.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
      • § 43507.5 (a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, generator fee, and transportable…
   2. ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 43511–43527 · 19 sections

      • § 43511 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
      • § 43512 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
      • § 43513 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
      • § 43514 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
      • § 43515 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and…
      • § 43516 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
      • § 43517 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
      • § 43518 The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, the Taxpayers’ Rights Advocate, and other interested…
      • § 43519 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
      • § 43520 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
      • § 43521 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
      • § 43522 (a) It is the intent of the Legislature that the California Department of Tax and Fee Administration, its staff, and the Attorney General pursue settlements as…
      • § 43522.5 (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where…
      • § 43523 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
      • § 43523.5 (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
      • § 43524 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
      • § 43525 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
      • § 43526 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
      • § 43527 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
7. CHAPTER 7. Disposition of Proceeds §§ 43551–43555 · 5 sections

   • § 43551 All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid…
   • § 43552 All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid to the board in the…
   • § 43553 All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the…
   • § 43554 All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the…
   • § 43555 Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and its…
8. CHAPTER 8. Violations §§ 43602–43607 · 6 sections

   • § 43602 Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the…
   • § 43603 Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to…
   • § 43604 Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony.
   • § 43605 Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this…
   • § 43606 Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this…
   • § 43607 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
9. CHAPTER 9. Disclosure of Information § 43651 · 1 section

   • § 43651 (a) The California Department of Tax and Fee Administration shall provide to the State Department of Public Health or the Department of Toxic Substances…