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Business Taxes Law Guide – Revision 2020
 

Underground Storage Tank Maintenance Fee Annotations


"Underground Storage Tank"

Pursuant to Health and Safety Code section 25281(x)(1)(A), the definition of "underground storage tank" does not include a "tank with a capacity of 1100 gallons or less which is located on a farm and which stores motor vehicle fuel used primarily for agricultural purposes … " Under this definition, a 1000 gallon tank owned by an honor farm and used for fueling tractors on the site is exempt from the fee. 3/22/91.