DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 1. General Provisions and Definitions 50101-50107

§ 50107

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.

(Amended by Stats. 1990, Ch. 1366, Sec. 34. Effective September 27, 1990.)

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California Revenue and Taxation Code

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