California Revenue and Taxation Code

§ 43152.6

RTC § 43152.6 Effective Jul 2, 2024Div. 2 · Part 22 · Ch. 3 · Art. 1

Statute text

(a)(1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before the last day of November and the last day of February of each fiscal year.

(B)Notwithstanding subparagraph (A), for the 2023–24 fiscal year only, the facility fee imposed pursuant to Section 25205.2 of the Health and Safety Code and collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30, 2023, and February 28, 2024.

(2)For the 2022–23 fiscal year, the fees imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code collected and administered under Section 43053 are due and payable within 30 days after the date of assessment and every operator of a facility shall deliver a remittance of the amount of the assessed fee to the California Department of Tax and Fee Administration within that 30-day period.

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Legislative history

Amended by Stats. 2024, Ch. 72, Sec. 50. (SB 156) Effective July 2, 2024.