Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 50107

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".