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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 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 [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]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.