Laws, Regulations, and Annotations
Lawguide Search
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
Chapter 6. Administration (View entire chapter)
Article 1. Administration
- 50152 Enforcement by board; rules and regulations
- 50153 Examination of records
- 50154 Employees and representatives of board
- 50155 Certificate of notice
- 50155.5 Information confidential; tax preparer
- 50155.6 Board determines which accounts are eligible
- 50155.6.1 Eligibility
- 50155.6.2 Requirements for managed audit; information provided by feepayer
- 50155.6.3 Authority to examine records
- 50155.6.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 50156.6 Evaluation of employee's contact with taxpayers
- 50156.7 Plan to timely resolve claims and petitions
- 50156.8 Procedures relating to review conferences
- 50156.9 Reimbursement to taxpayers
- 50156.10 Investigation for nontax administration purposes
- 50156.11 Settlement of disputed tax liabilities [Repealed.]
- 50156.11 Settlement authority
- 50156.12 Release of levy
- 50156.13 Exemptions from levy
- 50156.14 Claim for reimbursement of bank charges by taxpayers
- 50156.15 Preliminary notice to taxpayer prior to lien
- 50156.16 Disregard by board employee or officer
- 50156.17 Return of property
- 50156.18 Offers in compromise