California Legal Codes and Statutes

Part 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW

California Revenue and Taxation Code — §§ 50101-50162

Chapter 1 - General Provisions and Definitions
§§ 50101-50107
Chapter 2 - The Underground Storage Tank Fee
§§ 50108-50108.2
Article 1 - Imposition of Fee
§§ 50108
Article 2 - Registration and Security
§§ 50108.1-50108.2
Chapter 3 - Determinations
§§ 50109-50120.3
Article 1 - Reports and Payments
§§ 50109-50112.6
Article 1.1 - Payment by Electronic Funds Transfer
§§ 50112.7-50112.10
Article 2 - Deficiency Determinations
§§ 50113-50113.2
Article 3 - Redeterminations
§§ 50114-50120
Article 4 - Jeopardy Determinations
§§ 50120.1-50120.3
Chapter 4 - Collection of Fee
§§ 50121-50138.9
Article 1 - Suit for Fee
§§ 50121-50122
Article 2 - Judgment for Fee
§§ 50123-50124
Article 3 - Warrant for Collection
§§ 50125-50127
Article 4 - Seizure and Sale
§§ 50128-50131
Article 5 - Miscellaneous
§§ 50132-50138.9
Chapter 5 - Overpayments and Refunds
§§ 50139-50151
Article 1 - Claim for Refund
§§ 50139-50142.2
Article 2 - Suit for Refund
§§ 50143-50149
Article 3 - Recovery of Erroneous Refunds
§§ 50150-50150.5
Article 4 - Cancellations
§§ 50151
Chapter 6 - Administration
§§ 50152-50156.18
Article 1 - Administration
§§ 50152-50155.6.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 50156-50156.18
Chapter 7 - Disposition of Proceeds
§§ 50157-50158
Chapter 8 - Disclosure of Information
§§ 50159-50162