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Business Taxes Law Guide – Revision 2021
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code Provisions
- Chapter 1. General Provisions. §§ 50101–50107.
- Chapter 2. The Underground Storage Tank Fee. §§ 50108–50108.2.
- Chapter 3. Determinations. §§ 50109–50120.3.
- Chapter 4. Collection of Fee. §§ 50121–50138.8.
- Chapter 5. Overpayments and Refunds. §§ 50139–50151.
- Chapter 6. Administration. §§ 50152–50156.18.
- Chapter 7. Disposition of Proceeds. §§ 50157–50158.
- Chapter 8. Disclosure of Information. §§ 50159–50162.
Government Code Provisions
Health and Safety Code Provisions
- Chapter 6.7. Underground Storage of Hazardous Substances. §§ 25280–25299.5
- Chapter 6.75. Petroleum Underground Storage Tank Cleanup. §§ 25299.10 –25299.99.3