RTC §43152.7: (a) (1) The generation and handling fee imposed pursuant to Sections 25205.

(a) (1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before the last day of November and the last day of February of each fiscal year. (2) Notwithstanding subparagraph (1), for waste generated in the 2022 calendar year, the generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30, 2023, and February 28, 2024. (b) Every generator subject to the generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code shall file a fiscal year return, accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.