Underground Storage Tank Maintenance Fee Law

California · RTC · §§ 50101 to 50162 · 120 sections

Overview

The Underground Storage Tank Maintenance Fee Law imposes a fee tied to underground storage tanks, opening with the definitions and general provisions that fix its scope. It builds the administrative machinery for collecting that fee: those subject to it must register and post security, then file periodic reports and remit payment, with electronic funds transfer available as a payment method. The law also supplies the collection and enforcement tools for amounts unpaid or underreported — deficiency determinations, redeterminations for a payer who disputes one, jeopardy determinations where collection appears at risk, and suit to recover the fee.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.

Sections covered

Cal. Rev. & Tax. Code § 50101General Provisions and Definitions
Cal. Rev. & Tax. Code § 50102General Provisions and Definitions
Cal. Rev. & Tax. Code § 50103General Provisions and Definitions
Cal. Rev. & Tax. Code § 50104General Provisions and Definitions
Cal. Rev. & Tax. Code § 50105General Provisions and Definitions
Cal. Rev. & Tax. Code § 50106General Provisions and Definitions
Cal. Rev. & Tax. Code § 50107General Provisions and Definitions
Cal. Rev. & Tax. Code § 50108Imposition of Fee
Cal. Rev. & Tax. Code § 50108.1Registration and Security
Cal. Rev. & Tax. Code § 50108.2Registration and Security
Cal. Rev. & Tax. Code § 50109Reports and Payments
Cal. Rev. & Tax. Code § 50110Reports and Payments
Cal. Rev. & Tax. Code § 50111Reports and Payments
Cal. Rev. & Tax. Code § 50111.5Reports and Payments
Cal. Rev. & Tax. Code § 50112Reports and Payments
Cal. Rev. & Tax. Code § 50112.1Reports and Payments
Cal. Rev. & Tax. Code § 50112.10Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 50112.2Reports and Payments
Cal. Rev. & Tax. Code § 50112.3Reports and Payments
Cal. Rev. & Tax. Code § 50112.4Reports and Payments
Cal. Rev. & Tax. Code § 50112.5Reports and Payments
Cal. Rev. & Tax. Code § 50112.6Reports and Payments
Cal. Rev. & Tax. Code § 50112.7Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 50112.8Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 50112.9Payment by Electronic Funds Transfer
Cal. Rev. & Tax. Code § 50113Deficiency Determinations
Cal. Rev. & Tax. Code § 50113.1Deficiency Determinations
Cal. Rev. & Tax. Code § 50113.2Deficiency Determinations
Cal. Rev. & Tax. Code § 50114Redeterminations
Cal. Rev. & Tax. Code § 50115Redeterminations
Cal. Rev. & Tax. Code § 50116Redeterminations
Cal. Rev. & Tax. Code § 50117Redeterminations
Cal. Rev. & Tax. Code § 50118Redeterminations
Cal. Rev. & Tax. Code § 50119Redeterminations
Cal. Rev. & Tax. Code § 50120Redeterminations
Cal. Rev. & Tax. Code § 50120.1Jeopardy Determinations
Cal. Rev. & Tax. Code § 50120.2Jeopardy Determinations
Cal. Rev. & Tax. Code § 50120.3Jeopardy Determinations
Cal. Rev. & Tax. Code § 50121Suit for Fee
Cal. Rev. & Tax. Code § 50122Suit for Fee
Cal. Rev. & Tax. Code § 50123Judgment for Fee
Cal. Rev. & Tax. Code § 50124Judgment for Fee
Cal. Rev. & Tax. Code § 50125Warrant for Collection
Cal. Rev. & Tax. Code § 50126Warrant for Collection
Cal. Rev. & Tax. Code § 50127Warrant for Collection
Cal. Rev. & Tax. Code § 50128Seizure and Sale
Cal. Rev. & Tax. Code § 50129Seizure and Sale
Cal. Rev. & Tax. Code § 50130Seizure and Sale
Cal. Rev. & Tax. Code § 50131Seizure and Sale
Cal. Rev. & Tax. Code § 50132Miscellaneous
Cal. Rev. & Tax. Code § 50133Miscellaneous
Cal. Rev. & Tax. Code § 50134Miscellaneous
Cal. Rev. & Tax. Code § 50135Miscellaneous
Cal. Rev. & Tax. Code § 50136Miscellaneous
Cal. Rev. & Tax. Code § 50136.5Miscellaneous
Cal. Rev. & Tax. Code § 50137Miscellaneous
Cal. Rev. & Tax. Code § 50138Miscellaneous
Cal. Rev. & Tax. Code § 50138.5Miscellaneous
Cal. Rev. & Tax. Code § 50138.6Miscellaneous
Cal. Rev. & Tax. Code § 50138.7Miscellaneous
Cal. Rev. & Tax. Code § 50138.8Miscellaneous
Cal. Rev. & Tax. Code § 50138.9Miscellaneous
Cal. Rev. & Tax. Code § 50139Claim for Refund
Cal. Rev. & Tax. Code § 50139.5Claim for Refund
Cal. Rev. & Tax. Code § 50140Claim for Refund
Cal. Rev. & Tax. Code § 50140.1Claim for Refund
Cal. Rev. & Tax. Code § 50140.2Claim for Refund
Cal. Rev. & Tax. Code § 50140.3Claim for Refund
Cal. Rev. & Tax. Code § 50141Claim for Refund
Cal. Rev. & Tax. Code § 50142Claim for Refund
Cal. Rev. & Tax. Code § 50142.1Claim for Refund
Cal. Rev. & Tax. Code § 50142.2Claim for Refund
Cal. Rev. & Tax. Code § 50143Suit for Refund
Cal. Rev. & Tax. Code § 50144Suit for Refund
Cal. Rev. & Tax. Code § 50145Suit for Refund
Cal. Rev. & Tax. Code § 50146Suit for Refund
Cal. Rev. & Tax. Code § 50147Suit for Refund
Cal. Rev. & Tax. Code § 50148Suit for Refund
Cal. Rev. & Tax. Code § 50148.1Suit for Refund
Cal. Rev. & Tax. Code § 50149Suit for Refund
Cal. Rev. & Tax. Code § 50150Recovery of Erroneous Refunds
Cal. Rev. & Tax. Code § 50150.1Recovery of Erroneous Refunds
Cal. Rev. & Tax. Code § 50150.2Recovery of Erroneous Refunds
Cal. Rev. & Tax. Code § 50150.5Recovery of Erroneous Refunds
Cal. Rev. & Tax. Code § 50151Cancellations
Cal. Rev. & Tax. Code § 50152Administration
Cal. Rev. & Tax. Code § 50153Administration
Cal. Rev. & Tax. Code § 50154Administration
Cal. Rev. & Tax. Code § 50155Administration
Cal. Rev. & Tax. Code § 50155.5Administration
Cal. Rev. & Tax. Code § 50155.6Administration
Cal. Rev. & Tax. Code § 50155.6.1Administration
Cal. Rev. & Tax. Code § 50155.6.2Administration
Cal. Rev. & Tax. Code § 50155.6.3Administration
Cal. Rev. & Tax. Code § 50155.6.4Administration
Cal. Rev. & Tax. Code § 50156The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.1The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.10The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.11The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.12The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.13The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.14The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.15The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.16The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.17The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.18The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.2The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.3The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.4The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.5The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.6The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.7The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.8The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50156.9The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 50157Disposition of Proceeds
Cal. Rev. & Tax. Code § 50158Disposition of Proceeds
Cal. Rev. & Tax. Code § 50159Disclosure of Information
Cal. Rev. & Tax. Code § 50160Disclosure of Information
Cal. Rev. & Tax. Code § 50161Disclosure of Information
Cal. Rev. & Tax. Code § 50162Disclosure of Information

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