Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Underground Storage Tank Maintenance Fee Law
Health and Safety Code
Chapter 6.75. Petroleum Underground Storage Tank Cleanup
Article 5. Fees
25299.41. Payment of fee. For purposes of implementing this chapter, every owner of an underground storage tank for which a permit is required pursuant to Section 25284 shall pay a storage fee of six mills ($0.006) for each gallon of petroleum placed in an underground storage tank which he or she owns. The fee imposed pursuant to this section shall be paid to the State Board of Equalization pursuant to Part 26 (commencing with Section 50101) of Division 2 of the Revenue and Taxation Code.