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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 2. The Underground Storage Tank Fee
Article 1. Imposition of Fee
Section 50108
50108. Administration and collection of fee. (a) The fee imposed pursuant to Sections 25299.41 and 25299.43 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(b) The repeal of certain portions of Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code by the act adding this subdivision does not terminate the rights, obligations, or authorities, or any provision necessary to carry out the rights and obligations for the California Department of Tax and Fee Administration to collect unpaid fees pursuant to this part that are imposed pursuant to Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code, as that article read on December 31, 2035, or that have become due before January 1, 2036, including any interest or penalties that accrue before, on, or after January 1, 2036, associated with those unpaid fees, for deposit into the Underground Storage Tank Cleanup Fund.
History—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "25299.41" for "25299.40". Stats. 2023, Ch. 561 (AB 1115), in effect January 1, 2024, substituted "Sections" for "Section" after "pursuant to", added "and 25299.43" after "25299.41", substituted "California Department of Tax and Fee Administration" for "board" before "in accordance" and relettered paragraph to subdivision (a); added subdivision (b).