Article 1 - Returns and Payments

California Revenue and Taxation Code — §§ 43152-43160

Sections (19)

Amended by Stats. 2024, Ch. 72, Sec. 49. (SB 156) Effective July 2, 2024.

(a)The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Sections 25205.2, 25205.5, and 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code.

(b)Notwithstanding any other law, any return or other document that is required to be submitted by a feepayer to the California Department of Tax and Fee Administration in connection with the payment of any fee

specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a).

§ 43152.6

Amended by Stats. 2024, Ch. 72, Sec. 50. (SB 156) Effective July 2, 2024.

(a)(1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before the last day of November and the last day of February

of each fiscal year.

(B) Notwithstanding subparagraph (A), for the 2023–24 fiscal year only, the facility fee imposed pursuant to Section 25205.2 of the Health and Safety Code and collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30, 2023, and February 28, 2024.

(2)For the 2022–23 fiscal year, the fees imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code collected and administered under Section 43053 are due and payable within 30 days after the date of assessment and

every operator of a facility shall deliver a remittance of the amount of the assessed fee to the California Department of Tax and Fee Administration within that 30-day period.

(b)Every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a fiscal year return accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. This subdivision does not apply to an operator with respect to the operation of a facility subject to the fee imposed under subdivision (j) of

Section 25205.2 of the Health and Safety Code for the 2022–23 fiscal year.

(c)For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code.

(d)This section shall become operative on July 1, 2022, and applies to the fees due for the 2022–23 fiscal year and thereafter.

§ 43152.7

Amended by Stats. 2024, Ch. 72, Sec. 51. (SB 156) Effective July 2, 2024.

(a)(1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before

the last day of November and the last day of February of each fiscal year.

(2)Notwithstanding subparagraph (1), for waste generated in the 2022 calendar year, the generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30, 2023, and February 28, 2024.

(b)Every generator subject to the

generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code shall file a fiscal year return, accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated

in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.

§ 43152.8

Amended by Stats. 2021, Ch. 73, Sec. 98. (SB 158) Effective July 12, 2021.

The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following:

(a)The issuance of a hazardous waste facilities permit or grant of interim status to any facility operator, who has not previously been granted interim status, within 30 days after the facility permit or grant of interim status is issued.

(b)When any facility changes size or type specified in Section 25205.2 of the Health and Safety Code.

§ 43152.9

Amended by Stats. 2021, Ch. 73, Sec. 99. (SB 158) Effective July 12, 2021.

(a)The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on the last day of the second month following the end of the calendar year.

(b)Every corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship subject to the fee imposed pursuant to Section 25205.6 of the Health and Safety Code shall file an annual return in the form as prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and

authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.

§ 43152.13

Amended by Stats. 2002, Ch. 459, Sec. 25. Effective January 1, 2003.

(a)The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following the end of the calendar year.

(b)Every employer subject to the fee imposed pursuant to Section 105190 of the Health and Safety Code shall in the form as prescribed by the board, which may include, but not be limited to, electronic media file an annual return and pay the

proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

§ 43152.14

Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.

The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.

§ 43154

Amended by Stats. 2016, Ch. 257, Sec. 9. (AB 1559) Effective September 9, 2016.

(a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.

(b)(1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.

(2)For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of

payment.

§ 43154.5

Added by Stats. 2022, Ch. 474, Sec. 67. (SB 1496) Effective January 1, 2023.

(a)Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.

(b)If the California Department of Tax and Fee Administration makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.

(c)The California Department of Tax and Fee Administration may make the extension in

subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.

§ 43155

Amended by Stats. 2024, Ch. 72, Sec. 52. (SB 156) Effective July 2, 2024.

(a)Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty of 10 percent of the

tax, installment, or prepayment, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.

(b)Any person who fails to file a return with the California Department of Tax and Fee Administration in accordance with this part within the time prescribed for the filing of a

return, a penalty of 10 percent of the amount of

tax, exclusive of previously remitted installments, shall be added thereto on account of the delinquency.

(c)The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return, installment, or prepayment is required for any one return, installment, or prepayment.

(d)The amendments made to this section by the act

adding this subdivision shall apply to any return or payment that becomes due on or after November 30, 2024. This section does not apply to any fee imposed pursuant to Section 25205.5 or 25205.5.2 of the Health and Safety Code for any return or payment that becomes due on or after November 30, 2024.

§ 43155.01

Amended by Stats. 2024, Ch. 499, Sec. 78. (SB 1528) Effective January 1, 2025.

(a)A person who fails to pay any generation and handling fee or installment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty, plus interest at the modified adjusted rate per month, or fraction of a month, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment, as follows:

(1)For a delinquency period of 30 days or fewer from the date the installment or fee became due and payable, the penalty shall be 10 percent of the amount of the delinquent fee or installment not timely remitted.

(2)For a delinquency period of at least 31 days, but not more than 60 days, from the date the installment or fee became due and payable, the penalty shall be 25 percent of the amount of the delinquent fee or installment not timely remitted.

(3)For a delinquency period of at least 61 days, but not more than 90 days, from the date the installment or fee became due and payable, the penalty shall be 50 percent of the amount of the delinquent fee or installment not timely remitted.

(4)For a delinquency period of 91 days or more from the date the

installment or fee became due and payable, the penalty shall be 100 percent of the amount of the delinquent fee or installment not timely remitted.

(b)For any person who fails to file a generation and handling fee return with the California Department of Tax and Fee Administration in accordance with this part within the time prescribed for the filing of a generation and handling fee return, a penalty shall be added on account of the delinquency, as follows:

(1)For a delinquency period of 30 days or fewer from the date the return became due, the penalty shall be 10 percent of the amount of the fee, exclusive of previously remitted installments.

(2)For a delinquency period of at least 31 days, but not more than 60 days, from the date the return became due, the penalty shall be 25 percent of the amount of the fee, exclusive of previously remitted installments.

(3)For a

delinquency period of at least 61 days, but not more than 90 days, from the date the return became due, the penalty shall be 50 percent of the amount of the fee, exclusive of previously remitted installments.

(4)For a delinquency period of 91 days or more from the date the return became due, the penalty shall be 100 percent of the amount of the fee, exclusive of previously remitted installments.

(c)The sum of the penalties imposed pursuant to subdivisions (a) and (b) shall not exceed 100 percent of the total fee required pursuant to Section 25205.5 of the Health and Safety Code.

(d)Notwithstanding any other limitation to the penalty amount imposed for any one installment, fee, or return specified in this part, the penalties imposed pursuant to this section shall be in addition to any other penalties imposed under this part.

(e)This section applies to any fee imposed

pursuant to Section 25205.5 of the Health and Safety Code for any return or payment that becomes due on or after November 30, 2024.

§ 43155.5

Amended by Stats. 2021, Ch. 432, Sec. 153. (SB 824) Effective January 1, 2022.

(a)If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax or prepayment was due until the date of payment, if all of the following occur:

(1)The payment of tax or the prepayment was made one business day after the date the tax or prepayment was due.

(2)The person was granted relief from all penalties that applied to that payment of tax or prepayment.

(3)The person files a request for an adjustment.

(b)For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.

(c)For purposes of this section, “department” means the California Department of Tax and Fee Administration.

(d)For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.

(e)This section shall not apply to any payment made pursuant to

a deficiency determination, a determination where no report or return has been filed, or a jeopardy determination issued by the department.

(f)This section shall only apply to electronic payments or prepayments of taxes.

§ 43157

Amended by Stats. 2024, Ch. 72, Sec. 54. (SB 156) Effective July 2, 2024.

(a)If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 43155, 43155.01, 43170, and 43306.

(b)Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the California

Department of Tax and Fee Administration a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief.

(c)(1) Subject to paragraph (2), the California Department of Tax and Fee Administration may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).

(2)The California Department of Tax and Fee Administration may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.

(d)The

California Department of Tax and Fee Administration shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.

§ 43158

Amended by Stats. 2024, Ch. 72, Sec. 55. (SB 156) Effective July 2, 2024.

(a)If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 43154, 43155, 43155.01, 43170, 43201, and 43201.01.

(b)Except as provided in subdivision (c), a person seeking to be relieved of interest shall file

with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.

(c)(1) Subject to paragraph (2), the California Department of Tax and Fee Administration may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).

§ 43158.5

Amended by Stats. 2001, Ch. 251, Sec. 31. Effective January 1, 2002.

(a)The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.

(b)For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the

taxpayer.

(c)Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.

(d)The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000.

§ 43159

Added by Stats. 1990, Ch. 987, Sec. 9.

(a)If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed or administered under this part and any penalty or interest added thereto.

(b)For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:

(1)The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.

(2)The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax.

(3)The liability for taxes applied to a particular activity or transaction which occurred before either of the following:

(A)Before the board rescinded or modified the advice so given, by sending written notice to the person of rescinded or modified

advice.

(B)Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.

(c)Any person seeking relief under this section shall file with the board all of the following:

(1)A copy of the person’s written request to the board and a copy of the board’s written advice.

(2)A statement under penalty of perjury setting forth the facts on which the claim for relief is based.

(3)Any other information which the board may require.

(d)Only the person making the written request shall be entitled to rely on the

board’s written advice to that person.

§ 43159.1

Added by Stats. 2007, Ch. 342, Sec. 50. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.

(a)Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, if:

(1)A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous

deductions or credits claimed on a return, and the understatement of tax liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax liability is attributable to one spouse.

(2)The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment.

(3)Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment,

then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax.

(b)For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws.

(c)This section shall apply to all calendar months or years subject to the provisions of this part, but shall not apply to any calendar month or year that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is

later.

(d)For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment.

(e)For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a taxpayer with respect to the taxes administered under this part to which the understatement is attributable. If neither spouse rendered substantial services as a taxpayer, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return.

(f)Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability.

(g)For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses.

(h)The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section.

§ 43159.2

Added by Stats. 2007, Ch. 342, Sec. 51. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.

(a)Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if:

(1)A fee liability due on a notice of determination or other billing document for collection of the fee under this part was unpaid and the nonpayment of the fee liability is attributable to one

spouse.

(2)The other spouse establishes that he or she did not know of, and had no reason to know of, that nonpayment.

(3)Taking into account whether or not the other spouse significantly benefited directly or indirectly from the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in the fee attributable to that nonpayment,

then the other spouse shall be relieved of liability for the fee (including interest, penalties, and other amounts) to the extent that the liability is attributable to that nonpayment of the fee.

(b)For purposes of this

section, the determination of the spouse to whom items of nonpayment are attributable shall be made without regard to community property laws.

(c)This section shall apply to all calendar years subject to the provisions of this part, but shall not apply to any calendar year that is more than five years from the final date on the board-issued determination or other similar billing document for collection of the fee, five years from the due date for payment on the billing, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later.

(d)For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment.

(e)For purposes

of this section, with respect to a failure to pay a notice of determination or similar billing document for collection of the fee, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a feepayer with respect to a fee imposed under Section 105310 of the Health and Safety Code to which the nonpayment is attributable. If neither spouse rendered substantial services as a feepayer, then the attribution of the nonpayment shall be treated as community property.

(f)Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid fee or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability.

(g)For purposes of this

section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses.

(h)The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section.

§ 43160

Amended by Stats. 2023, Ch. 511, Sec. 26. (SB 889) Effective January 1, 2024.

Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.