Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Underground Storage Tank Maintenance Fee Law

Health and Safety Code

Chapter 6.75. Petroleum Underground Storage Tank Cleanup

Article 5. Fees

Section 25299.40

25299.40. Annual maintenance fee. [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]

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.