Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

(Part 26, Division 2, Revenue and Taxation Code*)

Enacted Statutes 1989, Chapter 1442.

* The provisions of this part, except as otherwise noted, become effective October 2, 1989.

Chapter 1. General Provisions and Definitions

50101. Title. This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.

50102. Definitions. The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.

50103. Construction. Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.

50104. Provisions; construction. The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.

50105. Actions or proceedings prior to enactment. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.

50106. "Board." "Board" means the State Board of Equalization.

50107. "Fee payer." "Fee payer" means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.

History.—Stats. 1990, Ch. 1366, in effect September 27, 1990, substituted "25299.41" for "25299.40".

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