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

A

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

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B

"Board", defined . . . R.T. 50116, . . . Gov. 15399.10, . . . H.S. 25299.25

"Bodily injury", defined . . . H.S. 25299.12

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C

"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

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D

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

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E

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

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F

"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

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I

Innocent spouse, relief for . . . R.T. 50112.6

Installment payment agreement . . . R.T. 50138.6

annual statement . . . R.T. 50138.7

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J

Jeopardy determination . . . R.T. 50120.1

Judgment for fee

state tax lien . . . R.T. 50123

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L

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

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N

Notice

of levy . . . R.T. 50136

to creditors . . . R.T. 50132

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O

"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

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P

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

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R

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

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S

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

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T

"Tank", defined . . . Gov. 15399.10

Taxpayers' Bill of Rights . . . R.T. 50156–50156.16

Title of law . . . R.T. 50101

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U

"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

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W

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