GroundRules
RTC § 43152
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]
- CHAPTER 3. Determinations [43152. - 43352.]
- ARTICLE 1. Returns and Payments [43152. - 43160.]
(a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Sections 25205.2, 25205.5, and 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code.
(b) Notwithstanding any other law, any return or other document that is required to be submitted by a feepayer to the California Department of Tax and Fee Administration in connection with the payment of any fee specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a).
Collected 2026-09-14T05:56:33Z. Source file · JSON