California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 50101.
  This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective...
• 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)...
• Section 50103.
  Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.(Added by Stats. 1989, Ch. 1442, Sec. 6....
• 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...
• 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...
• Section 50106.
  “Board” means the State Board of Equalization.(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
• 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.(Amended by Stats. 1990,...

Last modified: October 22, 2018