Section 45151 Of Article 1. Reports And Payments From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 3. >> Article 1.
45151
. (a) The fee imposed pursuant to Section 48000 of the Public
Resources Code is due and payable to the board quarterly on or before
the 25th day of the calendar month following the quarterly period
for which the fee is due. Each feepayer shall prepare a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media, showing the total amount of solid waste
subject to the fee, the amount of fee for the period covered by the
return, and any other information that the board determines to be
necessary. Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
(b) The feepayer shall deliver the return, together with a
remittance of the amount of fee due, to the office of the board on or
before the 25th day of the calendar month following the quarterly
period for which the fee is due.