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Business Taxes Law Guide – Revision 2020
 

Underground Storage Tank Maintenance Fee Annotations


School Districts

Health and Safety Code section 25299.21 defines "owner" to include "any city, county, or district, or any agency or department thereof, but … not … the state or any agency or department thereof, or the federal government." A school district is a "district" and is, therefore, an "owner" and liable for the fee. 4/20/93.