Hazardous materials: fees.

Existing law provides that various hazardous waste facility fees, hazardous waste generator fees, and fees imposed on certain organizations that use, generate, store, or conduct activities in the state related to hazardous materials are due and payable within 30 days after the date of assessment, and requires the feepayer to pay that amount within that 30-day period. Prior to 2017, that law required those fees to be paid to the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the State Board of Equalization to the department, including the collection of those fees. This bill would provide that those fees are due and payable, and shall be paid to the department, within 45 days after the date of assessment.