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Business Taxes Law Guide—Revision 2024
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 5. Fees
Section 25299.40
25299.40. Annual maintenance fee. [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]
25299.40. Declaration by Legislature. The Legislature hereby declares that the storage fees imposed by this article do not constitute a tax and are not collected for purposes of increasing state revenues pursuant to Section 3 of Article XIII A of the California Constitution.