Revenue and Taxation Code section 43804

“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.

Source: Section 43804, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=43804.­ (updated Jan. 1, 1995; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 43804's source at ca​.gov