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Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 8. Disclosure of Information
Section 50159
50159. Disclosure of information. (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks containing petroleum.
(b) The State Water Resources Control Board and the board may utilize any information obtained pursuant to this part to develop data on underground storage tanks containing petroleum within the state.
Notwithstanding Section 50161, the State Water Resources Control Board may make this underground storage tank data available to the public.
(c) The board may disclose otherwise confidential information obtained from the lessee or operator of an underground storage tank, or from the person who sold or provided petroleum to the lessee or operator of the underground storage tank, only to the fee payer and only to the extent that this information is necessary for assessment, administration, and verification of the underground storage tank fee.
History—Stats. 1994, Ch. 1223, in effect January 1, 1995, added subdivision (c). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added ", or from the … underground storage tank," after "underground storage tank" in subdivision (c).