California Legal Codes and Statutes
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California Codes
RTC Code
Division 2 - OTHER TAXES
Part 22 - HAZARDOUS SUBSTANCES TAX LAW
Part 22 - HAZARDOUS SUBSTANCES TAX LAW
California Revenue and Taxation Code — §§ 43001-43651
Chapter 1 - General Provisions and Definitions
§§ 43001-43013
Chapter 2 - The Hazardous Substances Tax
§§ 43053-43102
Article 1 - Imposition of Tax
§§ 43053-43057
Article 2 - Registration and Security
§§ 43101-43102
Chapter 3 - Determinations
§§ 43152-43352
Article 1 - Returns and Payments
§§ 43152-43160
Article 1.1 - Payment by Electronic Funds Transfer
§§ 43170-43173
Article 2 - Deficiency Determinations
§§ 43201-43204
Article 4 - Redeterminations
§§ 43301-43307
Article 5 - Jeopardy Determinations
§§ 43350-43352
Chapter 4 - Collection of Tax
§§ 43401-43450
Article 1 - Suit for Tax
§§ 43401-43402
Article 2 - Judgment for Tax
§§ 43413-43414
Article 3 - Warrant for Collection
§§ 43421-43423
Article 4 - Seizure and Sale
§§ 43431-43434
Article 5 - Miscellaneous
§§ 43441-43450
Chapter 5 - Overpayments and Refunds
§§ 43451-43491
Article 1 - Claim for Refund
§§ 43451-43456
Article 2 - Suit for Refund
§§ 43471-43478
Article 3 - Recovery of Erroneous Refunds
§§ 43481-43484
Article 4 - Cancellations
§§ 43491
Chapter 6 - Administration
§§ 43501-43527
Article 1 - Administration
§§ 43501-43507.5
Article 2 - The California Taxpayers’ Bill of Rights
§§ 43511-43527
Chapter 7 - Disposition of Proceeds
§§ 43551-43555
Chapter 8 - Violations
§§ 43602-43607
Chapter 9 - Disclosure of Information
§§ 43651