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Business Taxes Law Guide—Revision 2025
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 2. The Underground Storage Tank Fee
Article 1. Imposition of Fee
50108. Administration and collection of fee. (a) The fee imposed pursuant to Sections 25299.41 and 25299.43 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(b) The inoperability of certain portions of Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code pursuant to Section 25299.81 of the Health and Safety Code does not terminate the rights, obligations, or authorities, or any provision necessary to carry out the rights and obligations for the California Department of Tax and Fee Administration to collect unpaid fees pursuant to this part that are imposed, or to issue refunds or allow credits, dispose of moneys collected, or commence any action or proceeding regarding fees, pursuant to Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code, as that article read on December 31, 2035, or that have become due before January 1, 2036, including any interest or penalties that accrue before, on, or after January 1, 2036, associated with those unpaid fees, for deposit into the Underground Storage Tank Cleanup Fund.
History—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "25299.41" for "25299.40". Stats. 2023, Ch. 561 (AB 1115), in effect January 1, 2024, substituted "Sections" for "Section" after "pursuant to", added "and 25299.43" after "25299.41", substituted "California Department of Tax and Fee Administration" for "board" before "in accordance" and relettered paragraph to subdivision (a); added subdivision (b).
Article 2. Registration and Security
50108.1. Registration. Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.
History—Added by Stats. 1990, Ch. 1366, in effect September 27, 1990. Stats. 1995, Ch. 639, in effect January 1, 1996, substituted "an owner of … permit is required" for "required to have a permit to own or operate an underground storage tank" after "person who is".
50108.2. Security. (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at a public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due.
(b) Notice of the sale authorized in subdivision (a) shall be served upon the person who placed the security personally or by mail. If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.
History—Added by Stats. 1990, Ch. 1366, in effect September 27, 1990. Stats. 1991, Ch. 236, in effect July 29, 1991, added the second sentence in subdivision (a). Stats. 1994, Ch. 903, in effect January 1, 1995, deleted "Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price." as the third sentence in the second paragraph.