(a) The fee imposed pursuant to § 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 § 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.

Terms Used In California Revenue and Taxation Code 43152.7

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

(c) This section shall become operative on July 1, 2022.

(Amended (as added by Stats. 2021, Ch. 73, Sec. 97) by Stats. 2022, Ch. 60, Sec. 40. (AB 203) Effective June 30, 2022.)