§ 43001 This part shall be known and may be cited as the Hazardous Substances …
§ 43002 The collection and administration of the fees and taxes imposed by …
§ 43002.3 (a) For purposes of the collection of the fees specified in …
§ 43003 Except where the context otherwise requires, the definitions …
§ 43004 The provisions of this part insofar as they are substantially the …
§ 43005 Any action or proceeding commenced before this part takes effect, or …
§ 43006 “Person” means an individual, trust, firm, joint stock company, …
§ 43007 “Board” means the State Board of Equalization.
§ 43008 Any fee administered and collected by the board pursuant to this part …
§ 43008.1 Any surcharge administered and collected by the board pursuant to …
§ 43009 “In this state” means within the exterior limits of the State of …
§ 43010 “Department” means the Department of Toxic Substances Control.
§ 43010.1 Notwithstanding Section 43010, for purposes of the fees administered …
§ 43011 “Director” means the Director of Toxic Substances Control.
§ 43011.1 Notwithstanding Section 43011, for purposes of the fees administered …
§ 43012 (a) For purposes of this part, “taxpayer” means a person liable …
§ 43013 For purposes of this part, “feepayer” has the same meaning as …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 1 - General Provisions and Definitions

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20