Cal. Revenue and Taxation Code - RTC § 45001. Section 45001.
This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.
CHAPTER 1. General Provisions and Definitions [45001. - 45009.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 45002. Section 45002.
The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.
Cal. Revenue and Taxation Code - RTC § 45003. Section 45003.
Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
Cal. Revenue and Taxation Code - RTC § 45004. Section 45004.
The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.
Cal. Revenue and Taxation Code - RTC § 45005. Section 45005.
Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to this part as far as possible.
Cal. Revenue and Taxation Code - RTC § 45006. Section 45006.
“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.
Cal. Revenue and Taxation Code - RTC § 45007. Section 45007.
“Board” or “department” means the California Department of Tax and Fee Administration.
Cal. Revenue and Taxation Code - RTC § 45008. Section 45008.
“In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.
Cal. Revenue and Taxation Code - RTC § 45009. Section 45009.
“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026