Section 43152.7 - Payment of fee imposed pursuant to Section 25205.5 of Health and Safety Code; annual return(a) The fee imposed pursuant to Section 25205.5 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 November 30 and February 28 of each fiscal year.(b) Every generator subject to the fee imposed pursuant to Section 25205.5 of the Health and Safety Code shall file an annual 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.(c) This section shall become operative on July 1, 2022.Ca. Rev. and Tax. Code § 43152.7
Amended by Stats 2022 ch 60 (AB 203),s 40, eff. 6/30/2022.Added by Stats 2021 ch 73 (SB 158),s 97, eff. 7/12/2021.