PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]
Part 26 added by Stats. 1989, Ch. 1442, Sec. 6.
§§ 50101–50162 · 120 sections
CHAPTER 1. General Provisions and Definitions §§ 50101–50107 · 7 sections
- § 50101 This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law.
- § 50102 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…
- § 50103 Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
- § 50104 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…
- § 50105 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…
- § 50106 “Board” or “department” means the California Department of Tax and Fee Administration.
- § 50107 “Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code.
CHAPTER 2. The Underground Storage Tank Fee §§ 50108–50108.2 · 3 sections
ARTICLE 1. Imposition of Fee § 50108 · 1 section
- § 50108 (a) The fee imposed pursuant to Sections 25299.41 and 25299.43 of the Health and Safety Code shall be administered and collected by the California Department…
ARTICLE 2. Registration and Security §§ 50108.1–50108.2 · 2 sections
- § 50108.1 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…
- § 50108.2 (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any…
CHAPTER 3. Determinations §§ 50109–50120.3 · 28 sections
ARTICLE 1. Reports and Payments §§ 50109–50112.6 · 11 sections
- § 50109 The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar…
- § 50110 The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section…
- § 50111 (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to…
- § 50111.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 50112 (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations…
- § 50112.1 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 50112.2 (a) If the department finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s…
- § 50112.3 (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 50112.4 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or…
- § 50112.5 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 50112.6 (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 50112.7–50112.10 · 4 sections
- § 50112.7 (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 50112.8 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
- § 50112.9 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 50112.10 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Deficiency Determinations §§ 50113–50113.2 · 3 sections
- § 50113 (a) If the department is dissatisfied with the report filed or the amount of fee paid to the department under this part by any fee payer, or if no report has…
- § 50113.1 Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every…
- § 50113.2 If, before the expiration of the time prescribed in Section 50113.1 for serving a notice of deficiency determination, the fee payer has consented in writing to…
ARTICLE 3. Redeterminations §§ 50114–50120 · 7 sections
- § 50114 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a…
- § 50115 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 50116 If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if…
- § 50117 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 50118 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order…
- § 50119 All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not…
- § 50120 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 50113.
ARTICLE 4. Jeopardy Determinations §§ 50120.1–50120.3 · 3 sections
- § 50120.1 If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee…
- § 50120.2 The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section…
- § 50120.3 (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an…
CHAPTER 4. Collection of Fee §§ 50121–50138.9 · 24 sections
ARTICLE 1. Suit for Fee §§ 50121–50122 · 2 sections
- § 50121 The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General…
- § 50122 In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie…
ARTICLE 2. Judgment for Fee §§ 50123–50124 · 2 sections
- § 50123 If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties,…
- § 50124 (a) If the board determines that the amount of any fees, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
ARTICLE 3. Warrant for Collection §§ 50125–50127 · 3 sections
- § 50125 At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing…
- § 50126 The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services…
- § 50127 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from the person by the…
ARTICLE 4. Seizure and Sale §§ 50128–50131 · 4 sections
- § 50128 Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the…
- § 50129 Notice of the sale and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the property…
- § 50130 At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of law…
- § 50131 If, after a sale conducted pursuant to this article, the money received exceeds the amount of all fees, interest, penalties, and costs due the state from the…
ARTICLE 5. Miscellaneous §§ 50132–50138.9 · 13 sections
- § 50132 If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a fee payer which remains…
- § 50133 After receiving the notice specified in Section 50132, the persons so notified shall not transfer or make any other disposition of the credits, other personal…
- § 50134 All persons notified pursuant to Section 50132 shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or…
- § 50135 If, during the effective period of the notice to withhold, given pursuant to Section 50132, any person so notified makes any transfer or disposition of the…
- § 50136 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
- § 50136.5 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
- § 50137 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by…
- § 50138 (a) The amounts required to be paid by any person under this part, together with any penalties, shall be satisfied first in any of the following cases: (1)…
- § 50138.5 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
- § 50138.6 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest…
- § 50138.7 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 50138.6 an…
- § 50138.8 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under…
- § 50138.9 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
CHAPTER 5. Overpayments and Refunds §§ 50139–50151 · 23 sections
ARTICLE 1. Claim for Refund §§ 50139–50142.2 · 10 sections
- § 50139 (a) If the department determines that any amount of fee, interest, or penalty has been paid more than once or has been erroneously or illegally collected or…
- § 50139.5 When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed…
- § 50140 (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the period for which the…
- § 50140.1 (a) The limitation period specified in Section 50140 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 50140.2 Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 50140.3 (a) A claim for refund that is otherwise valid under Section 50140 that is made in the case in which the amount of fee determined has not been paid in full…
- § 50141 The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the…
- § 50142 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 50113.
- § 50142.1 Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section…
- § 50142.2 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 2. Suit for Refund §§ 50143–50149 · 8 sections
- § 50143 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
- § 50144 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
- § 50145 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board, on…
- § 50146 If the board fails to mail a notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 50147 A person’s failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any…
- § 50148 If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the…
- § 50148.1 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
- § 50149 (a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid…
ARTICLE 3. Recovery of Erroneous Refunds §§ 50150–50150.5 · 4 sections
- § 50150 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
- § 50150.1 In any action brought pursuant to subdivision (a) of Section 50150, the court may, with the consent of the Attorney General, order a change in the place of…
- § 50150.2 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 50150, and the provisions of the Code of Civil Procedure…
- § 50150.5 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees nor any party related to that…
ARTICLE 4. Cancellations § 50151 · 1 section
- § 50151 (a) If any amount has been illegally determined, the department shall certify the amount determined to be in excess of the amount legally due and the person…
CHAPTER 6. Administration §§ 50152–50156.18 · 29 sections
ARTICLE 1. Administration §§ 50152–50155.6.4 · 10 sections
- § 50152 The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
- § 50153 The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage…
- § 50154 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
- § 50155 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service is prima facie…
- § 50155.5 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 50155.6 (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
- § 50155.6.1 A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or…
- § 50155.6.2 (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
- § 50155.6.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153.
- § 50155.6.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 50156–50156.18 · 19 sections
- § 50156 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 50156.1 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 50156.2 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers…
- § 50156.3 The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals…
- § 50156.4 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 50156.5 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 50156.6 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
- § 50156.7 The board shall, in cooperation with the State Water Resources Control Board, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups,…
- § 50156.8 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 50156.9 (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 50156.10 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 50156.11 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 50156.12 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 50156.13 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
- § 50156.14 (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
- § 50156.15 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
- § 50156.16 (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an…
- § 50156.17 (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
- § 50156.18 (a) Beginning January 1, 2003, the director the department, or their delegates, may compromise any final fee liability. (b) For purposes of this section, “a…
CHAPTER 7. Disposition of Proceeds §§ 50157–50158 · 2 sections
CHAPTER 8. Disclosure of Information §§ 50159–50162 · 4 sections
- § 50159 (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding…
- § 50160 A fee payer’s successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding…
- § 50161 Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information on any…
- § 50162 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those…