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Business Taxes Law Guide – Revision 2023
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 2. The Underground Storage Tank Fee
Article 1. Imposition of Fee
Section 50108
50108. Administration and collection of fee. The fee imposed pursuant to Section 25299.41 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
History—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "25299.41" for "25299.40".