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Business Taxes Law Guide—Revision 2025
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 25299.41
25299.41. Deposit of money. [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]
25299.41. Payment of fee. For the purpose of implementing this chapter, every owner of an underground storage tank for which a permit is required pursuant to Section 25284 shall pay a storage fee of six mills ($0.006) for each gallon of petroleum placed in an underground storage tank that the person owns. The fee imposed pursuant to this section shall be paid to the California Department of Tax and Fee Administration pursuant to Part 26 (commencing with Section 50101) of Division 2 of the Revenue and Taxation Code.