Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Reports and Payments

Section 50109

50109. Notice of determination. [Repealed by Stats. 1990, Ch. 1366, in effect September 27, 1990.]

50109. Quarterly returns. The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar quarter. Each fee payer, on or before the 25th day of the month following the quarterly period for which the fee is due, shall prepare a fee return for the preceding quarterly period, in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of petroleum placed into underground storage tanks which he or she owns during the period, the amount of the fee for the period covered by the return, and any other information that the board determines to be necessary. The fee payer shall deliver the return, together with a remittance of the amount of the fee due, to the office of the board on or before the 25th day of the month following the quarterly period for which the fee is due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

History.—Added by Stats. 1990, Ch. 1366, in effect September 27, 1990. Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, added "which may include, but not be limited to, electronic media" after "by the board," in the second sentence, and added the fourth sentence.