Section 43152.9 - Payment of fee imposed pursuant to Section 25205.6 of Health and Safety Code; annual return(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.Ca. Rev. and Tax. Code § 43152.9
Amended by Stats 2021 ch 73 (SB 158),s 99, eff. 7/12/2021.Amended by Stats 2006 ch 364 (AB 3076),s 21, eff. 1/1/2007.Amended by Stats 2002 ch 459 (AB 1936),s 24, eff. 1/1/2003.Amended by Stats 2001 ch 251 (AB 1123), s 30, eff. 1/1/2002.