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Business Taxes Law Guide – Revision 2021
 

Underground Storage Tank Maintenance Fee Law

Index


A    B    C    D    E    F    I    J    L    M    N    O    P    R    S    T    U    W   



KEY TO ABBREVIATIONS

Gov … Government Code

H.S … Health and Safety Code

R.T … Revenue and Taxation Code


A

Actions or proceedings prior to enactment … R.T. 50105

Administration by board

certificate of notice … R.T. 50155

employees and representatives … R.T. 50154

enforcement of regulations … R.T. 50152

managed audit program … R.T. 50155.6–50155.6.4

records, examination of … R.T. 50153

Authorized representative

authority … H.S. 25299.78


B

"Board", defined … R.T. 50116, … Gov. 15399.10, … H.S. 25299.25

"Bodily injury", defined … H.S. 25299.12


C

"Claim", defined … H.S. 25299.13

Claim, analysis of ranking criteria for payment of claims by small business owners and operators … H.S. 25299.51.4

Claim applications, acceptance of applications and requests for reimbursement … H.S. 25299.82

Claim limitation period, financial disability … R.T. 50140.1

Claim limitation period, overpayments from levies or liens … R.T. 50140.2

Claim for refund; timely filed claim; overpayments applied to single determination … R.T. 50140.3

Collection cost recovery fee … . R.T. 50138.8

Confidential information, tax preparer … R.T. 50155.5

Construction of provisions … R.T. 50104

Corrective action … H.S. 25299.36, … 25299.37

claims

forms and procedures for … H.S. 25299.55

limitations … H.S. 25299.59

priority ranking list … H.S. 25299.52

procedures; remedy … H.S. 25299.58

reimbursement of costs … H.S. 25299.57

satisfaction … H.S. 25299.54

estimate of costs … H.S. 25299.57

notification of the board … H.S. 25299.53

unauthorized release … H.S. 25299.61

Cost recovery … H.S. 25299.60, … H.S. 25299.70

court joined action … H.S. 25299.72

liability; other provisions … H.S. 25299.75

limitations … H.S. 25299.74

strict liability … H.S. 25299.73


D

Definitions

(see also word to be defined)

application … R.T. 50102, … H.S. 25281, … CFR 40 280.12

"Department" defined … Gov. 15399.10

Determinations

cancellation of … R.T. 50151

limitations … R.T. 50113.1

notice of … R.T. 50109

service of notice … R.T. 50113

waiver … R.T. 50113.2

Disclosure of information … R.T. 50159, … H.S. 25290

information to interested parties … R.T. 50160, … 50161, … 50162

Disqualification of specified persons from receiving moneys from fund … H.S. 25299.71


E

Electronic filing … R.T. 50112.10

Electronic funds transfer

definitions … R.T. 50112.9

payment by electronic funds transfer … R.T. 50112.7

relief of penalty … R.T. 50112.8

Employer withheld earnings … R.T. 50136.5

Environment impairment liability insurance … H.S. 25299.15

Exemptions … H.S. 25283.5, … H.S. 25281.6

"Expedited Claim Account" created … H.S. 25299.50.7


F

"Facility", defined … H.S. 25299.25

"Federal act", defined … H.S. 25299.16

Fee

administration of … H.S. 25299.42, … R.T. 50108

deposit of money … H.S. 25299.41

due date … R.T. 50110

imposition of … H.S. 25299.41, … 25299.43, … R.T. 50108

"Fee payer", defined … R.T. 50107

Financial responsibility … H.S. 25299.30

evidence of … H.S. 25299.31

federal act; local agency … H.S. 25299.33

guarantor liability limitation … H.S. 25299.34

level of … H.S. 25299.32, … H.S. 25299.58

"Fund", defined … H.S. 25299.17


I

Innocent spouse, relief for … R.T. 50112.6

Installment payment agreement … R.T. 50138.6

annual statement … R.T. 50138.7

Interest; daily basis … R.T. 50112.1

Managed audit program … R.T. 50155.6.4


J

Jeopardy determination … R.T. 50120.1

Judgment for fee

state tax lien … R.T. 50123


L

Legislative findings, declarations … H.S. 25299.10, … H.S. 25299.40, … H.S. 25280

Lien

release of … R.T. 50124

state tax … R.T. 50123

"Loan applicant", defined … Gov. 15399.10

Loan program

application … Gov. 15399.11

assistance to small business … Gov. 15399.11

eligibility … 15399.12

"Local agency", defined … H.S. 25299.25


M

Managed audit program … R.T. 50155.6–50155.6.4


N

Notice

of levy … R.T. 50136

to creditors … R.T. 50132


O

"Occurrence", defined … H.S. 25299.19

Offers in compromise … R.T. 50156.18

"Operator", defined … H.S. 25299.20

Overpayments

claim for refund … R.T. 50139

credits and refunds … R.T. 50139

"Owner", defined … H.S. 25299.21


P

Penalty

finality … R.T. 50119

knowingly making false statement, material misrepresentation, or false certification … H.S. 25299.80.5

late payment of fee … R.T. 50112

misrepresentation in any claim … H.S. 25299.80

relief of … R.T. 50112.2

Permit … H.S. 25284

"Person", defined … H.S. 25299.25

Petition for redetermination

administrative hearing … R.T. 50120.3

decrease or increase of determination … R.T. 50117

finality date … R.T. 50118

form and content of … R.T. 50115

oral hearing … R.T. 50116

security … R.T. 50120.2

service of notice … R.T. 50120

time to file … R.T. 50114

"Petroleum", defined … H.S. 25299.21

"Project tank", defined … Gov. 15399.10

"Property damage", defined … H.S. 25299.23


R

Refund, recovery of erroneous … R.T. 50150

Refund, suit for

action for refund … R.T. 50145

claim for refund … R.T. 50140

claim not acted upon … R.T. 50146

disposition of judgment … R.T. 50148

enjoining collection forbidden … R.T. 50143

"financial disability" … R.T. 50140.1

interest … R.T. 50142.1, … 50148.1, … 50150.5

judgment of assignee forbidden … R.T. 50149

"overpayments from levies or liens" … R.T. 50140.2

Refunds

refund claim where tax has not been paid in full; timely filing … R.T. 50140.3

"Regional board", defined … H.S. 25299.25

Registration … R.T. 50108.1

Regulations … H.S. 25299.76, … H.S. 25299.42

Relief for innocent spouse … R.T. 50112.6

Reports and Payments

quarterly returns … R.T. 50109

return periods … R.T. 50110

electronic filing … R.T. 50112.10

extension of time … R.T. 50111

late payment penalty … R.T. 50112

interest … R.T. 50112.1

reasonable cause for delay; penalty relief … R.T. 50112.2

relief from interest; disaster … R.T. 50112.3

Remedies

preference to state … R.T. 50137–50138


S

"School District Account" created … H.S. 25299.50.3

disposition of funds upon repeal of Section 25299.50.3 … H.S. 25299.50.5

payment of claims … H.S. 25299.50.3

report on expenditures … H.S. 25299.50.3

use of reported information to reimburse future claims by school districts … H.S. 25299.50.4

Security … R.T. 50108.2

Seizure and sale … R.T. 50128

bill of sale; deed … R.T. 50130

disposition of proceeds … R.T. 50131

notice of sale … R.T. 50129

"Site", defined … H.S. 25299.23.1

"Site Cleanup Subaccount" … H.S. 25299.50.6

Settlement authority … 50156.11

Spouse, innocent … R.T. 50112.6

Study determining cost-effectiveness of issuing bonds … H.S. 25299.51.3

Suit for fee

attachment … R.T. 50122

legal actions … R.T. 50121

Sunset provision … H.S. 25299.81


T

"Tank", defined … Gov. 15399.10

Taxpayers' Bill of Rights … R.T. 50156–50156.16

Title of law … R.T. 50101


U

"Unauthorized release", defined … H.S. 25299.25

Underground Storage Tank Cleanup Fund … H.S. 25299.50, … R.T. 50157

audit of fund … H.S. 25299.51.2

disposition of proceeds … R.T. 50157

expenditure of revenues … H.S. 25299.51


W

Warrant

collection of fees … R.T. 50127

fees and expenses … R.T. 50126

time of issuing … R.T. 50125

Withheld earnings … R.T. 50136.5