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Business Taxes Law Guide – Revision 2020
 

Underground Storage Tank Maintenance Fee Annotations


Schools

The University of California and California State University systems are agencies or departments of the state and are exempt from the Underground Storage Tank Fee. Community college districts and public elementary and secondary school districts are created by local action and are therefore not exempt from the fee. Private schools are also subject to the fee as the exemption only applies to state or federal entities. 6/3/96.