Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Underground Storage Tank Maintenance Fee Annotations
Health and Safety Code section 25299.21 defines "owner" to include "any city, county, or district, or any agency or department thereof, but . . . not . . . the state or any agency or department thereof, or the federal government." A school district is a "district" and is, therefore, an "owner" and liable for the fee. 4/20/93.