Cal. Revenue and Taxation Code - RTC § 50101. Section 50101.
This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.
CHAPTER 1. General Provisions and Definitions [50101. - 50107.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 50102. Section 50102.
The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.
Cal. Revenue and Taxation Code - RTC § 50103. Section 50103.
Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
Cal. Revenue and Taxation Code - RTC § 50104. Section 50104.
The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.
Cal. Revenue and Taxation Code - RTC § 50105. Section 50105.
Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.
Cal. Revenue and Taxation Code - RTC § 50106. Section 50106.
“Board” or “department” means the California Department of Tax and Fee Administration.
Cal. Revenue and Taxation Code - RTC § 50107. Section 50107.
“Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026