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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 1. General Provisions and Definitions
Section 50107
50107. "Fee payer." "Fee payer" means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.
History—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "25299.41" for "25299.40".