Cal. Revenue and Taxation Code - RTC § 50108. Section 50108.
(a)
The fee imposed pursuant to Sections 25299.41 and 25299.43 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
(b)
The inoperability of certain portions of Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code pursuant to
Section 25299.81 of the Health and Safety Code does not terminate the rights, obligations, or authorities, or any provision necessary to carry out the rights and obligations for the California Department of Tax and Fee Administration to collect unpaid fees pursuant to this part that are
imposed, or to issue refunds or allow credits, dispose of moneys collected, or commence any action or proceeding regarding fees, pursuant to Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code, as that article read on December 31, 2035, or that have become due before January 1, 2036, including any interest or penalties that accrue before, on, or after January 1, 2036, associated with those unpaid fees, for deposit into the Underground Storage Tank Cleanup Fund.