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Business Taxes Law Guide – Revision 2022
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 6. Administration

Article 1. Administration

Section 50153


50153. Examination of records. The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.

History—Stats. 1994, Ch. 1223, in effect January 1, 1995, substituted "feepayer, or the … against a feepayer," for "fee payer" after "records of any".