Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Law
Index
A B C D E F I J L M N O P R S T U W
KEY TO ABBREVIATIONS
H.S … Health and Safety Code
R.T … Revenue and Taxation Code
A
Actions or proceedings prior to enactment … R.T. 50105
Administration by board
certificate of notice … R.T. 50155
employees and representatives … R.T. 50154
enforcement of regulations … R.T. 50152
managed audit program … R.T. 50155.6–50155.6.4
records, examination of … R.T. 50153
Authorized representative
authority … H.S. 25299.78
B
"Board", defined … R.T. 50116, … H.S. 25299.25
"Bodily injury", defined … H.S. 25299.12
C
"Claim", defined … H.S. 25299.13
Claim, analysis of ranking criteria for payment of claims by small business owners and operators … H.S. 25299.51.4
Claim applications, acceptance of applications and requests for reimbursement … H.S. 25299.82
Claim limitation period, financial disability … R.T. 50140.1
Claim limitation period, overpayments from levies or liens … R.T. 50140.2
Claim for refund; timely filed claim; overpayments applied to single determination … R.T. 50140.3
Collection cost recovery fee … . R.T. 50138.8
Confidential information, tax preparer … R.T. 50155.5
Construction of provisions … R.T. 50104
Corrective action … H.S. 25299.36, … 25299.37
claims
forms and procedures for … H.S. 25299.55
limitations … H.S. 25299.59
priority ranking list … H.S. 25299.52
procedures; remedy … H.S. 25299.58
reimbursement of costs … H.S. 25299.57
satisfaction … H.S. 25299.54
estimate of costs … H.S. 25299.57
notification of the board … H.S. 25299.53
unauthorized release … H.S. 25299.61
Cost recovery … H.S. 25299.60, … H.S. 25299.70
court joined action … H.S. 25299.72
liability; other provisions … H.S. 25299.75
limitations … H.S. 25299.74
strict liability … H.S. 25299.73
D
Definitions
(see also word to be defined)
application … R.T. 50102, … H.S. 25281, … CFR 40 280.12
Department … R.T. 50106
Determinations
cancellation of … R.T. 50151
limitations … R.T. 50113.1
notice of … R.T. 50109
service of notice … R.T. 50113
waiver … R.T. 50113.2
Disclosure of information … R.T. 50159, … H.S. 25290
information to interested parties … R.T. 50160, … 50161, … 50162
Disqualification of specified persons from receiving moneys from fund … H.S. 25299.71
E
Earnings withholding order … R.T. 50138.9
Electronic filing … R.T. 50112.10
Electronic funds transfer
definitions … R.T. 50112.9
payment by electronic funds transfer … R.T. 50112.7
relief of penalty … R.T. 50112.8
Employer withheld earnings … R.T. 50136.5
Environment impairment liability insurance … H.S. 25299.15
Exemptions … H.S. 25283.5, … H.S. 25281.6
"Expedited Claim Account" created … H.S. 25299.50.7
Extension of time
state of emergency proclamation … R.T. 50111.5
F
"Facility", defined … H.S. 25299.25
"Federal act", defined … H.S. 25299.16
Fee
administration of … H.S. 25299.42, … R.T. 50108
deposit of money … H.S. 25299.41
due date … R.T. 50110
imposition of … H.S. 25299.41, … 25299.43, … R.T. 50108
"Fee payer", defined … R.T. 50107
Financial responsibility … H.S. 25299.30
evidence of … H.S. 25299.31
federal act; local agency … H.S. 25299.33
guarantor liability limitation … H.S. 25299.34
level of … H.S. 25299.32, … H.S. 25299.58
"Fund", defined … H.S. 25299.17
I
Innocent spouse, relief for … R.T. 50112.6
Installment payment agreement … R.T. 50138.6
annual statement … R.T. 50138.7
Interest; daily basis … R.T. 50112.1
Managed audit program … R.T. 50155.6.4
J
Jeopardy determination … R.T. 50120.1
Judgment for fee
state tax lien … R.T. 50123
L
Legislative findings, declarations … H.S. 25299.10, … H.S. 25299.40, … H.S. 25280
Lien
release of … R.T. 50124
state tax … R.T. 50123
"Local agency", defined … H.S. 25299.25
M
Managed audit program … R.T. 50155.6–50155.6.4
N
Notice
of levy … R.T. 50136
to creditors … R.T. 50132
O
"Occurrence", defined … H.S. 25299.19
Offers in compromise … R.T. 50156.18
"Operator", defined … H.S. 25299.20
Overpayments
claim for refund … R.T. 50139
credits and refunds … R.T. 50139
"Owner", defined … H.S. 25299.21
P
Penalty
finality … R.T. 50119
knowingly making false statement, material misrepresentation, or false certification … H.S. 25299.80.5
late payment of fee … R.T. 50112
misrepresentation in any claim … H.S. 25299.80
relief of … R.T. 50112.2
Permit … H.S. 25284
"Person", defined … H.S. 25299.25
Petition for redetermination
administrative hearing … R.T. 50120.3
decrease or increase of determination … R.T. 50117
finality date … R.T. 50118
form and content of … R.T. 50115
oral hearing … R.T. 50116
security … R.T. 50120.2
service of notice … R.T. 50120
time to file … R.T. 50114
"Petroleum", defined … H.S. 25299.21
"Property damage", defined … H.S. 25299.23
R
Refund, recovery of erroneous … R.T. 50150
Refund, suit for
action for refund … R.T. 50145
claim for refund … R.T. 50140
claim not acted upon … R.T. 50146
disposition of judgment … R.T. 50148
enjoining collection forbidden … R.T. 50143
"financial disability" … R.T. 50140.1
interest … R.T. 50142.1, … 50148.1, … 50150.5
judgment of assignee forbidden … R.T. 50149
"overpayments from levies or liens" … R.T. 50140.2
Refunds
refund claim where tax has not been paid in full; timely filing … R.T. 50140.3
"Regional board", defined … H.S. 25299.25
Registration … R.T. 50108.1
Regulations … H.S. 25299.76, … H.S. 25299.42
Relief for innocent spouse … R.T. 50112.6
Reports and Payments
quarterly returns … R.T. 50109
return periods … R.T. 50110
electronic filing … R.T. 50112.10
extension of time … R.T. 50111
late payment penalty … R.T. 50112
interest … R.T. 50112.1
reasonable cause for delay; penalty relief … R.T. 50112.2
relief from interest; disaster … R.T. 50112.3
Remedies
preference to state … R.T. 50137–50138
S
"School District Account" created … H.S. 25299.50.3
disposition of funds upon repeal of Section 25299.50.3 … H.S. 25299.50.5
payment of claims … H.S. 25299.50.3
report on expenditures … H.S. 25299.50.3
use of reported information to reimburse future claims by school districts … H.S. 25299.50.4
Security … R.T. 50108.2
Seizure and sale … R.T. 50128
bill of sale; deed … R.T. 50130
disposition of proceeds … R.T. 50131
notice of sale … R.T. 50129
"Site", defined … H.S. 25299.23.1
"Site Cleanup Subaccount" … H.S. 25299.50.6
Settlement authority … 50156.11
Spouse, innocent … R.T. 50112.6
Study determining cost-effectiveness of issuing bonds … H.S. 25299.51.3
Suit for fee
attachment … R.T. 50122
legal actions … R.T. 50121
Sunset provision … H.S. 25299.81
T
Taxpayers' Bill of Rights … R.T. 50156–50156.16
Title of law … R.T. 50101
U
"Unauthorized release", defined … H.S. 25299.25
Underground Storage Tank Cleanup Fund … H.S. 25299.50, … R.T. 50157
audit of fund … H.S. 25299.51.2
disposition of proceeds … R.T. 50157
expenditure of revenues … H.S. 25299.51
W
Warrant
collection of fees … R.T. 50127
fees and expenses … R.T. 50126
time of issuing … R.T. 50125
Withheld earnings … R.T. 50136.5
Withheld order … R.T. 50138.9