SECTIONS 43800-43810 - California Statutes

REVENUE AND TAXATION CODE

SECTION 43800-43810

43800. This part shall be known, and may be cited, as the Hazardous
Spill Prevention Fee Law.

43801. The collection and administration of the fee imposed by
Article 10 (commencing with Section 7710) of Chapter 1 of Division 4
of the Public Utilities Code shall be governed by the definitions
specified in Section 7710 of the Public Utilities Code, unless
expressly superseded by the definitions contained in this part or
Part 30 (commencing with Section 55001) of Division 2 of this code.

43802. "Department" means the Department of Toxic Substances
Control.

43803. "Director" means the Director of Toxic Substances Control.

43804. "Hazardous material" means any of the following:
(1) A hazardous material as defined in Section 172 of Title 49 of
the Code of Federal Regulations.
(2) A hazardous material as defined in Section 25501 of the Health
and Safety Code.
(3) A hazardous material as defined in Section 2402.7 of the
Vehicle Code.
(4) A hazardous material as defined in Section 1160.3 of Title 13
of the California Code of Regulations.

43805. "Hazardous waste" has the same meaning as defined in Section
25117 of the Health and Safety Code.

43806. (a) "Surface transporter" means any surface transporter
required to pay the fee established pursuant to Section 7714.5 of the
Public Utilities Code.
(b) Notwithstanding subdivision (a), the department may, by
regulation, revise the definition of the term "surface transporter"
for purposes of this part.

43807. The fee imposed on surface transporters of hazardous
materials pursuant to Section 7714.5 of the Public Utilities Code
shall be administered and collected by the board in accordance with
this part and Part 30 (commencing with Section 55001) of Division 2
of this code, and shall be due and payable as follows:
(a) The fee to be paid by motor carriers is due and payable on the
last day of December for each state fiscal year.
(b) The fee to be paid by railroads is due and payable within 30
days from the date of assessment and the feepayer shall deliver a
remittance of the amount of the assessed fee to the office of the
board within that 30-day period.

43808. All fees, interest, and penalties imposed and all amounts of
fees required to be paid to the state pursuant to Section 43807
shall be paid to the board in the form of remittance payable to the
State Board of Equalization of the State of California. The board
shall transmit the payments to the Treasurer to be deposited in the
State Treasury to the credit of the Hazardous Spill Prevention
Account in the Railroad Accident Prevention and Response Fund.

43810. Notwithstanding Section 55381, for purposes of the fee
administered under Section 43807, "department" means the Department
of Toxic Substances Control.