Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Underground Storage Tank Maintenance Fee Law
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.75. Petroleum Underground Storage Tank Cleanup
Article 2. Definitions
25299.21. "Owner." "Owner" means the owner of an underground storage tank containing petroleum.
"Owner" includes any city, county, or district, or any agency or department thereof, but does not include the state or any agency or department thereof, or the federal government.