Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Underground Storage Tank Maintenance Fee Law
Index
A B C D E F I J L N O P R S T U W
KEY TO ABBREVIATIONS
Gov . . . Government Code
H.S . . . Health and Safety Code
R.T . . . Revenue and Taxation Code
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
records, examination of . . . R.T. 50153
Authorized representative
authority . . . H.S. 25299.78
"Board", defined . . . R.T. 50116, . . . Gov. 15399.10, . . . H.S. 25299.25
"Bodily injury", defined . . . H.S. 25299.12
"Claim", defined . . . H.S. 25299.13
Claim limitation period, financial disability . . . R.T. 50140.1
Claim limitation period, overpayments from levies or liens . . . R.T. 50140.2
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
Definitions
(see also word to be defined)
application . . . R.T. 50102, . . . H.S. 25281, . . . CFR 40 280.12
"Department" defined . . . Gov. 15399.10
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
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
"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
Innocent spouse, relief for . . . R.T. 50112.6
Installment payment agreement . . . R.T. 50138.6
annual statement . . . R.T. 50138.7
Jeopardy determination . . . R.T. 50120.1
Judgment for fee
state tax lien . . . R.T. 50123
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
"Loan applicant", defined . . . Gov. 15399.10
Loan program
application . . . Gov. 15399.11
assistance to small business . . . Gov. 15399.11
eligibility . . . 15399.12
"Local agency", defined . . . H.S. 25299.25
Notice
of levy . . . R.T. 50136
to creditors . . . R.T. 50132
"Occurrence", defined . . . H.S. 25299.19
Offers in compromise . . . R.T. 50156.18
"Operator", defined . . . H.S. 25299.20
Overpayments
credits and refunds . . . R.T. 50139
"Owner", defined . . . H.S. 25299.21
Penalty
finality . . . R.T. 50119
late payment of fee . . . R.T. 50112
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
"Project tank", defined . . . Gov. 15399.10
"Property damage", defined . . . H.S. 25299.23
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
"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
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
Settlement authority . . . 50156.11
Spouse, innocent . . . R.T. 50112.6
Suit for fee
attachment . . . R.T. 50122
legal actions . . . R.T. 50121
Sunset provision . . . H.S. 25299.81
"Tank", defined . . . Gov. 15399.10
Taxpayers' Bill of Rights . . . R.T. 50156–50156.16
Title of law . . . R.T. 50101
"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
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