Section 43152.16 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 22. >> Chapter 3. >> Article 1.
43152.16
. (a) The board shall issue refunds, if directed to do so
by the department, upon making the certification specified in
subdivision (d), for some, or all, of the fees imposed pursuant to
Sections 25205.5 and 25205.9 of the Health and Safety Code, for
hazardous waste generated in 1997.
(b) The board may issue a refund only to a generator who received
a credit pursuant to Section 43152.7 or 43152.11 for fees paid for
hazardous waste generated in 1996.
(c) The refund made to a generator pursuant to this section shall
not exceed the generator's credit for hazardous waste generated in
1996, or exceed the generator's fee paid to a certified unified
program agency in 1997, whichever amount is less.
(d) The board may issue refunds pursuant to this section only if
the department certifies that funds for these refunds are available.