Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 60709]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]

  ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. )

CHAPTER 7. Disposition of Proceeds [50157 - 50158]
  ( Chapter 7 added by Stats. 1989, Ch. 1442, Sec. 6. )

50157.
  

All fees, interest, and penalties imposed, and all amounts of fees required to be paid to the state pursuant to Section 50108 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the Underground Storage Tank Cleanup Fund in the State Treasury.

(Amended by Stats. 1998, Ch. 350, Sec. 5. Effective January 1, 1999.)

50158.
  

The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part.

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

RTCRevenue and Taxation Code - RTC