Taxation: Hazardous Substance 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.