{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50108.1","citation":"Rev. & Tax. Code, § 50108.1","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 2. The Underground Storage Tank Fee [50108. - 50108.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-2"},{"name":"ARTICLE 2. Registration and Security [50108.1. - 50108.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-2/article-2"}],"history":"Amended by Stats. 1995, Ch. 639, Sec. 72.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section <a href=\"/hsc/25284\">25284</a> of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.</p>","text":"Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/registration-and-security-50108-1","source":"California Legislative Information bulk export (pubinfo)"}