Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 1. General Provisions and Definitions

• Ca. Rev. and Tax. Code § 50101 Short Title
• Ca. Rev. and Tax. Code § 50102 Collection and Administration of Fee
• Ca. Rev. and Tax. Code § 50103 Construction
• Ca. Rev. and Tax. Code § 50104 Construction As Restatements and Continuations
• Ca. Rev. and Tax. Code § 50105 Action Or Proceeding Commences Before This Part Takes Effect
• Ca. Rev. and Tax. Code § 50106 "Board" Defined
• Ca. Rev. and Tax. Code § 50107 "Fee Payer" Defined

Chapter 2. The Underground Storage Tank Fee

• Article 1. Imposition of Fee
• Article 2. Registration and Security

Chapter 3. Determinations

• Article 1. Reports and Payments
• Article 1.1. Payment By Electronic Funds Transfer
• Article 2. Deficiency Determinations
• Article 3. Redeterminations
• Article 4. Jeopardy Determinations

Chapter 4. Collection of Fee

• Article 1. Suit For Fee
• Article 2. Judgment For Fee
• Article 3. Warrant For Collection
• Article 4. Seizure and Sale
• Article 5. Miscellaneous

Chapter 5. Overpayments and Refunds

• Article 1. Claim For Refund
• Article 2. Suit For Refund
• Article 3. Recovery of Erroneous Refunds
• Article 4. Cancellations

Chapter 6. Administration

• Article 1. Administration
• Article 2. The California Taxpayers' Bill of Rights

Chapter 7. Disposition of Proceeds

• Ca. Rev. and Tax. Code § 50157 Payment to State Board of Equalization; Deposit In Underground Storage Tank Cleanup Fund
• Ca. Rev. and Tax. Code § 50158 Use For Refunds

Chapter 8. Disclosure of Information

• Ca. Rev. and Tax. Code § 50159 Disclosure and Use of Information
• Ca. Rev. and Tax. Code § 50160 Disclosure to Fee Payer's Successors, Receivers, Trustees, Executors, Administrators, Assignees, Or Guarantors
• Ca. Rev. and Tax. Code § 50161 No Limit Or Increase of Public Access to Information
• Ca. Rev. and Tax. Code § 50162 Furnishing Information to Officials Or State Or Federal Agency