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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
CHAPTER 1 - General Provisions and Definitions
Section 50107.
Universal Citation: CA Rev & Tax Code § 50107 (2017)
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, Ch. 1366, Sec. 34. Effective September 27, 1990.)
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