Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 1. General Provisions and Definitions 50101-50107
§ 50107
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
“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, Ch. 1366, Sec. 34. Effective September 27, 1990.)
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