Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Underground Storage Tank Maintenance Fee Annotations

Federal Government—U.S. Post Office and Federal Credit Unions

Federal Credit Unions and the U.S. Post Office are instrumentalities of the federal government and are not subject to the Underground Storage Tank Maintenance Fee. Under section 25299.21, "owner" does not include the federal government. 1/20/94; 2/28/90.