California Revenue and Taxation Code 45901 – All fees, interest, and penalties imposed and all amounts of fee …
All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments in the following manner:
(a) The payments from the fees paid pursuant to paragraph (1) of subdivision (b) of § 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund.
Terms Used In California Revenue and Taxation Code 45901
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(b) The payments from the fees paid pursuant to paragraph (2) of subdivision (b) of § 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the State Solid Waste Postclosure and Corrective Action Trust Fund.
(Amended by Stats. 2009, Ch. 318, Sec. 5. (AB 274) Effective January 1, 2010.)