CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 399Introduced by Assembly Member BroughFebruary 06, 2019 An act to amend Section 43152.10 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 399, as introduced, Brough. Taxation: Hazardous Substances Tax Law.Existing law requires that certain fees, including, among others, the hazardous waste disposal fees and hazardous waste facility and generator fees, be administered and collected by the California Department of Tax and Fee Administration in accordance with the Hazardous Substances Tax Law. Existing law requires a feepayer, within 30 days of the date of assessment, to deliver a remittance of the amount of those assessed fees to the office of the department.This bill would require a feepayer to deliver that remittance to the office of the department within 45 days, instead of 30 days, of the date of assessment.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 43152.10 of the Revenue and Taxation Code is amended to read:43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 399Introduced by Assembly Member BroughFebruary 06, 2019 An act to amend Section 43152.10 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 399, as introduced, Brough. Taxation: Hazardous Substances Tax Law.Existing law requires that certain fees, including, among others, the hazardous waste disposal fees and hazardous waste facility and generator fees, be administered and collected by the California Department of Tax and Fee Administration in accordance with the Hazardous Substances Tax Law. Existing law requires a feepayer, within 30 days of the date of assessment, to deliver a remittance of the amount of those assessed fees to the office of the department.This bill would require a feepayer to deliver that remittance to the office of the department within 45 days, instead of 30 days, of the date of assessment.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill No. 399
Introduced by Assembly Member BroughFebruary 06, 2019
Introduced by Assembly Member Brough
February 06, 2019
An act to amend Section 43152.10 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 399, as introduced, Brough. Taxation: Hazardous Substances Tax Law.
Existing law requires that certain fees, including, among others, the hazardous waste disposal fees and hazardous waste facility and generator fees, be administered and collected by the California Department of Tax and Fee Administration in accordance with the Hazardous Substances Tax Law. Existing law requires a feepayer, within 30 days of the date of assessment, to deliver a remittance of the amount of those assessed fees to the office of the department.This bill would require a feepayer to deliver that remittance to the office of the department within 45 days, instead of 30 days, of the date of assessment.
Existing law requires that certain fees, including, among others, the hazardous waste disposal fees and hazardous waste facility and generator fees, be administered and collected by the California Department of Tax and Fee Administration in accordance with the Hazardous Substances Tax Law. Existing law requires a feepayer, within 30 days of the date of assessment, to deliver a remittance of the amount of those assessed fees to the office of the department.
This bill would require a feepayer to deliver that remittance to the office of the department within 45 days, instead of 30 days, of the date of assessment.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 43152.10 of the Revenue and Taxation Code is amended to read:43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 43152.10 of the Revenue and Taxation Code is amended to read:43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.
SECTION 1. Section 43152.10 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.
43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.
43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.
43152.10. The fees collected and administered under Sections 43053 and 43054 are due and payable within 30 45 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board California Department of Tax and Fee Administration within that 30-day 45-day period.