Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Law

Table of Contents

Code of Federal Regulations Relating to Underground Tanks

Revenue and Taxation Code Provisions

Chapter 1. General Provisions and Definitions | (View entire chapter)

Chapter 2. The Underground Storage Tank Fee | (View entire chapter)

Article 1. Imposition of Fee

Article 2. Registration and Security

Chapter 3. Determinations | (View entire chapter)

Article 1. Reports and Payments

Article 1.1. Payment by Electronic Funds Transfer

Article 2. Deficiency Determinations

Article 3. Redeterminations

Article 4. Jeopardy Determinations

Chapter 4. Collection of Fee | (View entire chapter)

Article 1. Suit for Fee

Article 2. Judgment for Fee

Article 3. Warrant for Collection

Article 4. Seizure and Sale

Article 5. Miscellaneous

Chapter 5. Overpayments and Refunds | (View entire chapter)

Article 1. Claim for Refund

Article 2. Suit for Refund

Article 3. Recovery of Erroneous Refunds

Article 4. Cancellations

Chapter 6. Administration | (View entire chapter)

Article 1. Administration

Article 2. The California Taxpayers' Bill of Rights

Chapter 7. Disposition of Proceeds | (View entire chapter)

Chapter 8. Disclosure of Information | (View entire chapter)

Health and Safety Code Provisions

Chapter 6.7. Underground Storage of Hazardous Substances | (View entire chapter)

Chapter 6.75. Petroleum Underground Storage Tank Cleanup | (View entire chapter)

Article 1. Findings and Declarations

Article 2. Definitions

Article 3. Financial Responsibility

Article 4. Corrective Action

Article 5. Fees

Article 6. Underground Storage Tank Cleanup Fund

Article 6.5. Performance-Based Contract

Article 7. Cost Recovery, Enforcement, and Administration

Article 9. Sunset Provision