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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 8. Disclosure of Information
50159. Disclosure of information. (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks containing petroleum.
(b) The State Water Resources Control Board and the board may utilize any information obtained pursuant to this part to develop data on underground storage tanks containing petroleum within the state.
Notwithstanding Section 50161, the State Water Resources Control Board may make this underground storage tank data available to the public.
(c) The board may disclose otherwise confidential information obtained from the lessee or operator of an underground storage tank, or from the person who sold or provided petroleum to the lessee or operator of the underground storage tank, only to the fee payer and only to the extent that this information is necessary for assessment, administration, and verification of the underground storage tank fee.
History—Stats. 1994, Ch. 1223, in effect January 1, 1995, added subdivision (c). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added ", or from the … underground storage tank," after "underground storage tank" in subdivision (c).
50160. Information to interested parties. A fee payer's successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.
History—Stats. 1990, Ch. 1366, in effect September 27, 1990 added ", interest," after "fee".
50161. Information collected pursuant to other laws. Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information on any aspect of petroleum contained in underground storage tanks made available pursuant to any other state or local law, regulation, or ordinance.
History—Stats. 1994, Ch. 1223, in effect January 1, 1995, substituted "subdivisions (b) and (c)" for "subdivision (b)" after "Except as provided in". Stats. 1997, Ch. 620 (SB 1102), in effect January 1, 1998, added "and Section 50162" after "of Section 50159".
50162. Information sharing. (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished.
(b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws.
History—Added by Stats. 1997, Ch. 620 (SB 1102), in effect January 1, 1998.