Laws, Regulations and Annotations


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 25299.41

25299.41. Deposit of money. [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]

25299.41. Payment of fee. For purposes 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 which he or she owns. The fee imposed pursuant to this section shall be paid to the State Board of Equalization pursuant to Part 26 (commencing with Section 50101) of Division 2 of the Revenue and Taxation Code.