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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 7. Disposition of Proceeds
50157. Underground Storage Tank Cleanup Fund. All fees, interest, and penalties imposed, and all amounts of fees required to be paid to the state pursuant to Section 50108 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the Underground Storage Tank Cleanup Fund in the State Treasury.
History—Stats. 1990, Ch. 1366, in effect September 27, 1990, added ",interest," after "fees". Stats. 1998, Ch. 350 (SB 2231), in effect January 1, 1999, substituted "State Treasury" for "General Fund" after "Fund in the" in the second sentence.
50158. Money for refunds. The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.