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RTC
Revenue and Taxation Code - RTC
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PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
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
50121-50138.8
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
50132-50138.8
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