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ATTORNEY GENERAL 'S OFF TEL : 1-916-324-2960 Sep 17 93 14 :49 No .015 P .03 1 have the authority to determine if sumiden wire Products 2 Corporation has paid the proper amount of fees under the 3 Hazardous Waste Control Act (hereinafter referred to as "Act" ) . 4 This assumption is incorrect; the Revenue and Taxation Code 5 grants to the Board the exclusive authority to determine if the 6 amount of fees has been properly paid and provides for an 7 administrative process to review that determination. Nothing in S Chapter 6.5 of Division 20 of the Health and Safety Code provides 9 that the Department of Toxic Substances Control (hereinafter 10 referred to as "DTSC" ) may waive any of the fees required to be 11 paid under the Act. 12 Revenue and Taxation Code section 43051, et seq. , 13 provides that the fees imposed by various provisions of the 14 Health and Safety Code shall be administered and collected by the 15 Board. Revenue and Taxation Code section 43201, subdivision (a) , 16 provides that if °the Board is dissatisfied with the return or 17 report filed or the amount of tax paid the Board may compute 18 and determine the amount to be paid . . . . " Revenue and Taxation 19 Code section 43501 grants to the Board the exclusive power to 20 carry out the Hazardoda Substances Tax Law (Revenue and Taxation 21 Code section 43001, et seg. ) , including examining books and 22 records (Rev. & Tax. Code, S 43551) and imposing penalties for 23 failure to file returns (Rev. & Tax. Code, 5 43155) . 24 Thus, contrary- to the assertion of Sumiden Wire - 25 products Corporation (hereinafter referred to as "Sumiden" ) that 26 the Board is limited to collection and administration of fees and 27 taxes (Opposition, page 6, lines 1-5) , it also has the authority 2.