SECTIONS 45901 - California Statutes

REVENUE AND TAXATION CODE

SECTION 45901

45901. 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 Section 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.
(b) The payments from the fees paid pursuant to paragraph (2) of
subdivision (b) of Section 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.