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Chapter 1. General Provisions And Definitions of California Revenue And Taxation Code >> Division 2. >> Part 26. >> Chapter 1.
This part shall be known and may be cited as the Underground
Storage Tank Maintenance Fee Law.
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) of Division 20 of the
Health and Safety Code, unless expressly superseded by the
definitions contained in this part.
Except where the context otherwise requires, the definitions
contained in this chapter govern the construction of this part.
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 construed as restatements and
continuations and not as new enactments.
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 shall conform to this part as far as
possible.
"Board" means the State Board of Equalization.
"Fee payer" means any person liable for the payment of a fee
imposed by Section 25299.41 of the Health and Safety Code.
