CHAPTER 1. General Provisions and Definitions [43001. - 43013.]
Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3.
§§ 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.