Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Annotations
Pursuant to Health and Safety Code section 25281(x)(1)(A), the definition of "underground storage tank" does not include a "tank with a capacity of 1100 gallons or less which is located on a farm and which stores motor vehicle fuel used primarily for agricultural purposes … " Under this definition, a 1000 gallon tank owned by an honor farm and used for fueling tractors on the site is exempt from the fee. 3/22/91.