Section 43804.
Cal. Revenue and Taxation Code - RTC § 43804.
in effect“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.
References
referencesCal. Health and Safety Code - HSC § 25501.
referencesCal. Vehicle Code - VEH § 2402.7.
referencesCal. Revenue and Taxation Code - RTC § 172.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026