DIVISION 2. OTHER TAXES 6001-60709›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 2. The Underground Storage Tank Fee 50108-50108.2›ARTICLE 2. Registration and Security 50108.1-50108.2

§ 50108.1

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.

(Amended by Stats. 1995, Ch. 639, Sec. 72. Effective January 1, 1996.)

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California Revenue and Taxation Code

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