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Business Taxes Law Guide – Revision 2023
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"
- 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- 50112.1 Interest [Repealed.]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
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