{"data":{"id":"us-ca/rtc-43152.14","jurisdiction":"us-ca","citation":"RTC § 43152.14","heading":"","body":"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 before April 1 of each year for the previous calendar year.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"951c367c3322a81ded260fd0908e2b1d5c723f5df45f2c444d3444402bdb65fa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-43152.13","next":"us-ca/rtc-43154"},"notice":"GroundRules: Original legal text. Not legal advice."}