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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
Revenue and Taxation Code Provisions
- Chapter 1. General Provisions. §§ 50101–50107
- Chapter 2. The Underground Storage Tank Fee. §§ 50108–50108.2
- Chapter 3. Determinations. §§ 50109–50120.3
- Chapter 4. Collection of Fee. §§ 50121–50138.9
- Chapter 5. Overpayments and Refunds. §§ 50139–50151
- Chapter 6. Administration. §§ 50152–50156.18
- Chapter 7. Disposition of Proceeds. §§ 50157–50158
- Chapter 8. Disclosure of Information. §§ 50159–50162