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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 6. Administration

Article 2. The California Taxpayers' Bill of Rights*

Section 50156.13


50156.13. Exemptions from levy. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.

History—Stats. 1993, Ch. 589, in effect January 1, 1994, added "of Division 2" after "703.010)" and added "Part 2 of" after "Title 9 of".


* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.