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Business Taxes Law Guide—Revision 2025
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)
- 50101 Title
- 50102 Definitions
- 50103 Construction
- 50104 Provisions; construction
- 50105 Actions or proceedings prior to enactment
- 50106 "Board" or "department"
- 50107 "Fee payer"
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
- 50109 Quarterly returns
- 50110 Returns; other than periods specified
- 50111 Extension of time
- 50111.5 Extension of time; state of emergency proclamation
- 50112 Penalties for late payment
- 50112.1 Interest [Repealed.]
- 50112.1 Interest; daily basis
- 50112.2 Reasonable cause for delay; penalty relief
- 50112.3 Relief from interest; disaster
- 50112.4 Relief of interest
- 50112.5 Reasonable reliance on written advice; relief of tax, penalty, and interest
- 50112.6 Relief of spouse
Article 1.1. Payment by Electronic Funds Transfer
- 50112.7 Electronic funds transfer payments
- 50112.8 Relief of penalty
- 50112.9 Definitions
- 50112.10 Electronic filing
Article 2. Deficiency Determinations
- 50113 Deficiency determination; service of notice
- 50113.1 Limitations; deficiency determinations
- 50113.2 Waiver
Article 3. Redeterminations
- 50114 Petition for redetermination
- 50115 Form and content of petition
- 50116 Oral hearing
- 50117 Decrease or increase of determination
- 50118 Finality date of order or decision
- 50119 Due date of determination; penalty
- 50120 Service of notice
Article 4. Jeopardy Determinations
- 50120.1 Jeopardy determinations
- 50120.2 Petition for redetermination; security
- 50120.3 Administrative hearing
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
- 50132 Notice to creditors
- 50133 Credits; prohibition against transfer or disposal
- 50134 Credits; banks
- 50135 Credits; liability
- 50136 Notice of levy
- 50136.5 Employer withheld earnings
- 50137 Remedies; cumulative
- 50138 Remedies
- 50138.5 Furnishing of partnership agreement
- 50138.6 Installment payment agreement
- 50138.7 Installment payment agreement; annual statement
- 50138.8 Collection cost recovery fee
- 50138.8 Electronic earnings withholding orders
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 50139 Credits and refunds
- 50139.5 Excess fee reimbursement
- 50140 Claim; limitation period
- 50140.1 Claim limitation period; financially disabled
- 50140.2 Claim limitation period; overpayments from levies or liens
- 50140.3 Refund claim where tax has not been paid in full; timely filing
- 50141 Failure to file claim
- 50142 Notice of action on claim
- 50142.1 Interest on overpayments
- 50142.2 Interest disallowed for intentional or careless overpayments
Article 2. Suit for Refund
- 50143 Enjoining collection forbidden
- 50144 Necessity of refund claim
- 50145 Action for refund
- 50146 When refund claim not acted upon
- 50147 Action for refund; limitation
- 50148 Disposition of amount of judgment
- 50148.1 Interest
- 50149 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 50150 Recovery of erroneous refunds
- 50150.1 Place of trial
- 50150.2 Rules of procedure, etc
- 50150.5 Interest on erroneous refunds
Article 4. Cancellations
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 Administration
- 50156.1 Taxpayers' Rights Advocate
- 50156.2 Education and information program
- 50156.3 Annual hearing for taxpayer proposals
- 50156.4 Preparation of statements by board
- 50156.5 Limit on revenue collected or assessed
- 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 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
Chapter 7. Disposition of Proceeds | (View entire chapter)
Chapter 8. Disclosure of Information | (View entire chapter)
- 50159 Disclosure of information
- 50160 Information to interested parties
- 50161 Information collected pursuant to other laws
- 50162 Information sharing
Health and Safety Code Provisions
Chapter 6.7. Underground Storage of Hazardous Substances | (View entire chapter)
- 25280 Legislative findings and declarations
- 25280.5 Additional legislative findings and declaration
- 25280.6 Responsibility of owner and operator
- 25281 Definitions
- 25281.5 "Pipe" defined; exclusions
- 25281.6 Exempt "tank" defined
- 25282 Master list of hazardous substances
- 25283 Implementation of chapter; corrective action requirements [Repealed.]
- 25283 Implementation of chapter; corrective action requirements
- 25283.1 Joint powers agreement
- 25283.5 Exemptions from chapter; underground storage tanks; criteria
- 25284 Permit to own or operate underground storage tank; transferred permits
- 25285 Permit; term; inspection; fee and surcharge
- 25285.1 Revocation or modification of permit; justifiable reasons
- 25286 Application for permit or renewal; form; fee; conditions; copies; contents; storage of unlisted substances
- 25290 Trade secrets; definition; disclosure; identification of information on application for permit
- 25290.1 Performance standards
- 25290.1.1 Notice to comply
- 25290.1.2 Equipment certification
- 25290.2 Product tight
- 25296.09 Santa Clara Valley Water District
- 25299.01 Injunctions; restraining orders or other orders
- 25299.02 Civil actions; joinder or consolidation
- 25299.03 County in which civil action is brought
- 25299.04 Temporary restraining order, preliminary or permanent injunction; proofs
- 25299.5 Construction of chapter
Chapter 6.75. Petroleum Underground Storage Tank Cleanup | (View entire chapter)
Article 1. Findings and Declarations
Article 2. Definitions
- 25299.11 Governing definitions
- 25299.11.5 "Adjudicative proceeding"
- 25299.12 "Bodily injury"
- 25299.13 "Claim"
- 25299.14 "Corrective action"
- 25299.15 "Environmental impairment liability insurance"
- 25299.16 "Federal act"
- 25299.17 "Fund"
- 25299.18 "MTBE"
- 25299.19 "Occurrence"
- 25299.20 "Operator"
- 25299.21 "Owner"
- 25299.22 "Petroleum"
- 25299.23 "Property damage"
- 25299.23.1 "Site"
- 25299.24 "Tank"
- 25299.25 "Board," "regional board," etc
Article 3. Financial Responsibility
- 25299.30 Financial responsibility
- 25299.31 Evidence of financial responsibility
- 25299.32 Level of financial responsibility
- 25299.33 Financial responsibility; federal act; local agency
- 25299.34 Guarantor liability limitation
Article 4. Corrective Action
- 25299.36 Corrective action; regional board or local agency
- 25299.37 Corrective action; compliance; ensurance; issuance of an order; appeal and review rights; federal act; noncompliance [Repealed.]
- 25299.37.1 MTBE testing required for closure letter [Renumbered.]
- 25299.38 Corrective action
- 25299.38.1 Guidelines for MTBE cleanup [Repealed.]
- 25299.39 Suspension of a corrective action [Repealed.]
- 25299.39.1 Maintenance of petroleum discharge data [Renumbered.]
- 25299.39.2 Notification of owners or operators of status
- 25299.39.3 Access to property by regional board or local agency
Article 5. Fees
- 25299.40 Declaration by Legislature
- 25299.41 Payment of fee
- 25299.42 Regulations; collection and deposit of fees
- 25299.43 Additional fee
Article 6. Underground Storage Tank Cleanup Fund
- 25299.50 Creation of fund
- 25299.50.1 Fire Safety Subaccount
- 25299.50.2 Underground Storage Tank Petroleum Contamination Orphan Site Cleanup Fund
- 25299.50.3 School District Account created; Payment of claims; Report on expenditures
- 25299.50.4 Use of reported information to reimburse future claims by school districts
- 25299.50.5 Disposition of funds upon repeal of Section 25299.50.3
- 25299.50.6 Site Cleanup Subaccount
- 25299.50.7 Expedited Claim Account created
- 25299.51 Expenditure of revenues
- 25299.51.2 Audit of fund
- 25299.51.3 Study determining cost-effectiveness and feasibility of issuing bonds to satisfy fund obligations
- 25299.51.4 Analysis of ranking criteria for payment of claims by small business owners and operators
- 25299.52 Corrective action; priority ranking list
- 25299.53 Corrective action; notification of the board; estimate of costs
- 25299.54 Corrective action; satisfaction of claims
- 25299.55 Corrective action; forms and procedures for claims
- 25299.56 Applicant's eligibility
- 25299.57 Corrective action; reimbursement of costs
- 25299.58 Reimbursable costs by board
- 25299.59 Corrective action; procedures; remedy
- 25299.60 Payment of claims
- 25299.61 Payment of claims; unauthorized release
- 25299.62 Payment by Controller
- 25299.63 Administrative remedies
Article 6.5. Performance-Based Contract
Article 7. Cost Recovery, Enforcement, and Administration
- 25299.70 Cost recovery
- 25299.71 Disqualification of specified persons from receiving moneys from fund
- 25299.72 Court joined action
- 25299.73 Strict liability
- 25299.74 Cost recovery; limitations
- 25299.75 Liability; other provisions
- 25299.76 Violations
- 25299.77 Regulations: board shall adopt
- 25299.78 Authorized representative; authority
- 25299.79 Unrecoverable costs
- 25299.80 Penalty for misrepresentation in any claim
- 25299.80.5 Penalties for knowingly making false statement, material misrepresentation, or false certification in support of any claim
- 25299.80.6 Review of action to impose civil liability
Article 9. Sunset Provision
- 25299.81 Sunset provision
- 25299.82 Acceptance of claim applications and requests for reimbursement after specified date