Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 2. The Underground Storage Tank Fee

Article 2. Registration and Security

Section 50108.1

50108.1. Registration. Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.

History.—Added by Stats. 1990, Ch. 1366, in effect September 27, 1990. Stats. 1995, Ch. 639, in effect January 1, 1996, substituted "an owner of . . . permit is required" for "required to have a permit to own or operate an underground storage tank" after "person who is".