(a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, facility fee, generator fee, and transportable treatment unit fee set forth in Sections 28, 53, 54, and 64 of Chapter 73 of the Statutes of 2021 were not intended to repeal the authority of the Department of Toxic Substances Control and the California Department of Tax and Fee Administration to continue to administer and collect those fees. Therefore, the California Department of Tax and Fee Administration may continue billing and collecting fees due, making any refunds and effecting any credits, disposing of the money collected, and assessing any interest or penalties that have accrued, and may commence or continue to pursue any action or proceeding regarding the following fees:

1. (1) The disposal fee imposed pursuant to Section 25174.1 of the Health and Safety Code, as that section read on December 31, 2022, for hazardous waste disposed of on or before June 30, 2022, that was due and payable on or before September 30, 2022.
2. (2) The generator fee imposed pursuant to Section 25205.5 of the Health and Safety Code, as that section read on December 31, 2021, for hazardous waste generated on or before December 31, 2021, that was due and payable on or before February 28, 2022.
3. (3) The transportable treatment unit fee imposed pursuant to Section 25205.14 of the Health and Safety Code, as that section read on December 31, 2022, for each facility or transportable treatment unit authorized on or before June 30, 2022, and that was due and payable on or before December 31, 2022.