Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 25299.42

25299.42. Administration. [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]

25299.42. Regulations; collection and deposit of fees. (a) The State Board of Equalization may adopt regulations to carry out Section 25299.41, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.

(b) The State Board of Equalization shall collect the fee imposed by this article commencing on the first day of the first calendar quarter which begins more than 90 days after the effective date of the act adding this article.

(c) The State Board of Equalization shall deposit all fees collected pursuant to this article in the fund.