Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
50155.6.1. Eligibility. A feepayer's account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
(a) The feepayer's business or activities involve few or no statutory exemptions.
(b) The feepayer's business or activities involve a single or small number of clearly defined taxability or liability issues.
(c) The feepayer is subject to the fee imposed pursuant to Section 25299.41 of the Health and Safety Code and agrees to participate in the managed audit program.
(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.
History—Added by Stats. 2014, Ch. 105 (AB 2009), in effect January 1, 2015.