Chapter 1 General Provisions and Definitions
Chapter 2 The Hazardous Substances Tax
Chapter 3 Determinations
Chapter 4 Collection of Tax
Chapter 5 Overpayments and Refunds
Chapter 6 Administration
Chapter 7 Disposition of Proceeds
Chapter 8 Violations
Chapter 9 Disclosure of Information

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 - HAZARDOUS SUBSTANCES TAX LAW

  • axle: is a structure or portion of a structure consisting of one or more shafts, spindles, or bearings in the same vertical transverse plane by means of which, in conjunction with wheels mounted on said shafts, spindles, or bearings, a portion of the weight of a vehicle and its load, if any, is continuously transmitted to the roadway when the vehicle is in motion. See California Vehicle Code 230
  • bike path: is a Class I bikeway, as defined in subdivision (a) of §. See California Vehicle Code 231.5
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Penal Code 7
  • bribe: signifies anything of value or advantage, present or prospective, or any promise or undertaking to give any, asked, given, or accepted, with a corrupt intent to influence, unlawfully, the person to whom it is given, in his or her action, vote, or opinion, in any public or official capacity. See California Penal Code 7
  • bus: is a ny vehicle, including a trailer bus, designed, used, or maintained for carrying more than 15 persons including the driver. See California Vehicle Code 233
  • business: includes a proprietorship, partnership, corporation, and any other form of commercial enterprise. See California Vehicle Code 234
  • camper: is a structure designed to be mounted upon a motor vehicle and to provide facilities for human habitation or camping purposes. See California Vehicle Code 243
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • City: includes every city and city and county within this State. See California Vehicle Code 255
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Construction: includes :

    California Streets and Highways Code 29

  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Streets and Highways Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes every county and city and county within this State. See California Vehicle Code 270
  • Dealer: is a person not otherwise expressly excluded by Section 286 who:

    California Vehicle Code 285

  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Department: means the Department of Motor Vehicles except, when used in Chapter 2 (commencing with Section 2100) of Division 2 and in Divisions 11 (commencing with Section 21000), 12 (commencing with Section 24000), 13 (commencing with Section 29000), 14 (commencing with Section 31600), 14. See California Vehicle Code 290
  • Director: means the director of the department. See California Streets and Highways Code 21
  • distributor: is a ny person other than a manufacturer who sells or distributes new vehicles subject to registration under this code, new trailers subject to identification pursuant to Section 5014. See California Vehicle Code 296
  • driver: is a person who drives or is in actual physical control of a vehicle. See California Vehicle Code 305
  • electric bicycle: is a bicycle equipped with fully operable pedals and an electric motor of less than 750 watts. See California Vehicle Code 312.5
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
  • for hire: means that the entity providing transportation services is compensated for the transportation under contract or agreement. See California Vehicle Code 462
  • foreign jurisdiction: is a ny other state, the District of Columbia, territories or possessions of the United States, and foreign states, provinces, or countries. See California Vehicle Code 325
  • franchise: is a written agreement between two or more persons having all of the following conditions:

    California Vehicle Code 331

  • franchisee: is a ny person who, pursuant to a franchise, receives new motor vehicles subject to registration under this code, new off-highway motorcycles, as defined in Section 436, new all-terrain vehicles, as defined in Section 111, or new trailers subject to identification pursuant to Section 5014. See California Vehicle Code 331.1
  • franchisor: is a ny person who manufactures, assembles, or distributes new motor vehicles subject to registration under this code, new off-highway motorcycles, as defined in Section 436, new all-terrain vehicles, as defined in Section 111, or new trailers subject to identification pursuant to Section 5014. See California Vehicle Code 331.2
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
  • General public paratransit vehicle: means any motor vehicle designed for carrying no more than 24 persons and the driver, that provides local transportation to the general public, including transportation of pupils at or below the 12th-grade level to or from a public or private school or school activity, under the exclusive jurisdiction of a publicly owned and operated transit system through one of the following modes: dial-a-ride, subscription service, or route-deviated bus service. See California Vehicle Code 336
  • Highway: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 360
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • Highway: includes all, or any part, of the entire width of the right-of-way of a state highway, whether or not the entire area is actually used for highway purposes. See California Streets and Highways Code 660
  • house car: is a motor vehicle originally designed, or permanently altered, and equipped for human habitation, or to which a camper has been permanently attached. See California Vehicle Code 362
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • Local authorities: means the legislative body of every county or municipality having authority to adopt local police regulations. See California Vehicle Code 385
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
  • month: means a calendar month, unless otherwise expressed. See California Penal Code 7
  • motor vehicle: includes a recreational vehicle as that term is defined in subdivision (a) of §. See California Vehicle Code 415
  • motortruck: is a motor vehicle designed, used, or maintained primarily for the transportation of property. See California Vehicle Code 410
  • Multiple award: means a contract of indefinite quantity for one or more similar goods, information technology, or services to more than one supplier. See California Public Contract Code 12100.7
  • New motor vehicle dealer: is a dealer, as defined in Section 285, who, in addition to the requirements of that section, either acquires for resale new and unregistered motor vehicles from manufacturers or distributors of those motor vehicles or acquires for resale new off-highway motorcycles, or all-terrain vehicles from manufacturers or distributors of the vehicles. See California Vehicle Code 426
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • owner: is a person having all the incidents of ownership, including the legal title of a vehicle whether or not such person lends, rents, or creates a security interest in the vehicle. See California Vehicle Code 460
  • paratransit vehicle: is a passenger vehicle, other than a bus, schoolbus, school pupil activity bus, youth bus, general public paratransit vehicle, or taxicab that is both of the following:

    California Vehicle Code 462

  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes a natural person, firm, copartnership, association, limited liability company, or corporation. See California Vehicle Code 470
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Penal Code 7
  • Policies: means determining what information technology goods or services are to be purchased and by whom. See California Public Contract Code 12100.7
  • private school: is a ny school, whether conducted for profit or not, giving a course of training similar to that given in a public school at or below the twelfth grade, including but not limited to schools owned or operated by any church. See California Vehicle Code 492
  • Procedures: means the rules, methods, and practices to be followed in conducting information technology procurements. See California Public Contract Code 12100.7
  • property: includes both real and personal property. See California Penal Code 7
  • Public entity: as used in this part , means the state, county, city, city and county, district, public authority, public agency, municipal corporation, or any other political subdivision or public corporation in the state. See California Public Contract Code 1100
  • relevant market area: is a ny area within a radius of 10 miles from the site of a potential new dealership. See California Vehicle Code 507
  • Resident: means any person who manifests an intent to live or be located in this state on more than a temporary or transient basis. See California Vehicle Code 516
  • route: means State highway route and the route numbers are those given the State highway routes or portions thereof by the commission. See California Streets and Highways Code 231
  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Penal Code 7
  • semitrailer: is a vehicle designed for carrying persons or property, used in conjunction with a motor vehicle, and so constructed that some part of its weight and that of its load rests upon, or is carried by, another vehicle. See California Vehicle Code 550
  • Special event: means any street festival, sidewalk sale, community-sponsored activity, or community-approved activity. See California Streets and Highways Code 660
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
  • State Highway Account: means the State Highway Account in the State Transportation Fund. See California Streets and Highways Code 30
  • Street: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 590
  • subscription: includes mark when the signer or subscriber cannot write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Vehicle Code 17
  • transit bus: is a ny bus owned or operated by a publicly owned or operated transit system, or operated under contract with a publicly owned or operated transit system, and used to provide to the general public, regularly scheduled transportation for which a fare is charged. See California Vehicle Code 642
  • transporter: is a person engaged in the business of moving any owned or lawfully possessed vehicle by lawful methods over the highways for the purpose of delivery of such vehicles to dealers, sales agents of a manufacturer, purchasers, or to a new location as requested by the owner. See California Vehicle Code 645
  • vehicle: is a device by which any person or property may be propelled, moved, or drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or tracks. See California Vehicle Code 670
  • vessel: means a vessel as defined in subdivision (c) of §. See California Penal Code 7
  • Vista point: means any signed roadside area on the state highway system developed and maintained by the department for the purpose of providing the motorist with a place to stop to view the scenic panorama or points of visual interest. See California Streets and Highways Code 35
  • will: includes codicil. See California Penal Code 7
  • willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7