Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Underground Storage Tank Maintenance Fee Law
Health and Safety Code
Chapter 6.75. Petroleum Underground Storage Tank Cleanup
Article 5. Fees
25299.40. Declaration by Legislature. The Legislature hereby declares that the storage fees imposed by this article do not constitute a tax and are not collected for purposes of increasing state revenues pursuant to Section 3 of Article XIII A of the California Constitution.