Chapter 1. General Provisions And Definitions of California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 1.

45001.

This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.

45002.

The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.

45003.

Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.

45004.

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.

45005.

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 this part as far as possible.

45006.

"Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.

45007.

"Board" means the State Board of Equalization.

45008.

"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.

45009.

"Fee payer" means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.