{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50107","citation":"Rev. & Tax. Code, § 50107","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 1. General Provisions and Definitions [50101. - 50107.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-1"}],"history":"Amended by Stats. 1990, Ch. 1366, Sec. 34.   Effective September 27, 1990.","effective":"1990-09-27","html":"<p>“Fee payer” means any person liable for the payment of a fee imposed by Section <a href=\"/hsc/25299.41\">25299.41</a> of the Health and Safety Code.</p>","text":"“Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-50107","source":"California Legislative Information bulk export (pubinfo)"}