Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Underground Storage Tank Maintenance Fee Law

Table of Contents

Code of Federal Regulations Relating to Underground Tanks

Revenue and Taxation Code Provisions

Chapter 1. General Provisions and Definitions | (View entire chapter)

Chapter 2. The Underground Storage Tank Fee | (View entire chapter)

Article 1 Imposition of Fee

Article 2 Registration and Security

Chapter 3. Determinations | (View entire chapter)

Article 1 Reports and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Deficiency Determinations

Article 3 Redeterminations

Article 4 Jeopardy Determinations

Chapter 4. Collection of Fee | (View entire chapter)

Article 1 Suit for Fee

Article 2 Judgment for Fee

Article 3 Warrant for Collection

Article 4 Seizure and Sale

Article 5 Miscellaneous

Chapter 5. Overpayments and Refunds | (View entire chapter)

Article 1 Claim for Refund

Article 2 Suit for Refund

Article 3 Recovery of Erroneous Refunds

Article 4 Cancellations

Chapter 6. Administration | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights

Chapter 7. Disposition of Proceeds | (View entire chapter)

Chapter 8. Disclosure of Information | (View entire chapter)

Government Code Provisions

Chapter 8.5. Loans for Replacement, Removing, or Upgrading of Underground Storage Tanks | (View entire chapter)

Health and Safety Code Provisions

Chapter 6.7. Underground Storage of Hazardous Substances | (View entire chapter)

Chapter 6.75. Petroleum Underground Storage Tank Cleanup | (View entire chapter)

Article 1 Findings and Declarations

Article 2 Definitions

Article 3 Financial Responsibility

Article 4 Corrective Action

Article 5 Fees

Article 6 Underground Storage Tank Cleanup Fund

Article 6.5 Performance-Based Contract

Article 7 Cost Recovery, Enforcement, and Administration

Article 9 Sunset Provision

Article 13 Drinking Water Treatment and Research