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Chapter 1. General Provisions And Definitions of California Revenue And Taxation Code >> Division 2. >> Part 22. >> Chapter 1.
This part shall be known and may be cited as the Hazardous
Substances Tax Law.
The collection and administration of the fees and taxes
imposed by Chapter 6.5 (commencing with Section 25100) and Chapter
6.8 (commencing with Section 25300), respectively, of Division 20 of
the Health and Safety Code, shall be governed by the definitions in
those provisions, unless expressly superseded by the definitions
contained in this part.
For purposes of the collection of the fees specified in
subdivision (a) of Section 25174 and the fee imposed pursuant to
Section 25174.1 of the Health and Safety Code, a determination by the
Department of Toxic Substances Control that a waste is nonhazardous
shall be effective only for wastes disposed of, or submitted for
disposal, commencing with the month during which the Department of
Toxic Substances Control receives a completed application for that
determination.
Except where the context otherwise requires, the definitions
contained in this chapter shall govern the construction of this
part.
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 restatements and
continuations and not as new enactments.
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 the provisions of this part as far
as possible.
The penalty provisions of Sections 43155 and 43201 shall
not apply to the fees imposed pursuant to Section 25174 of the Health
and Safety Code for those disposals which occurred prior to
September 25, 1981.
"Person" means an individual, trust, firm, joint stock
company, business concern, corporation, including, but not limited
to, a government corporation, partnership, limited liability company,
and association. "Person" also includes any city, county, city and
county, district, commission, the state or any department, agency, or
political subdivision thereof, any interstate body, and the United
States and its agencies and instrumentalities to the extent permitted
by law.
"Board" means the State Board of Equalization.
Any fee administered and collected by the board pursuant to
this part is a tax for purposes of this part.
Any surcharge administered and collected by the board
pursuant to this part is considered a tax for purposes of this part.
"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 States of America.
"Department" means the Department of Toxic Substances
Control.
Notwithstanding Section 43010, for purposes of the fees
administered under Sections 43056 and 43057, "department" means the
State Department of Health Services.
"Director" means the Director of Toxic Substances Control.
Notwithstanding Section 43011, for purposes of the fees
administered under Sections 43056 and 43057, "director" means the
State Director of Health Services.
For purposes of this part, "taxpayer" means any person
liable for the payment of a fee or a tax specified in subdivision (a)
of Section 25174 of the Health and Safety Code or subdivision (e) of
Section 25221 of the Health and Safety Code, or imposed by Section
105310 or 25174.1 of the Health and Safety Code.
For purposes of this part, "feepayer" has the same meaning
as taxpayer, as defined in Section 43012.
