California Revenue and Taxation Code 50108.1 – Every person who is an owner of an underground storage tank for which …
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Every person who is an owner of an underground storage tank for which a permit is required pursuant to § 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board.
(Amended by Stats. 1995, Ch. 639, Sec. 72. Effective January 1, 1996.)
Terms Used In California Revenue and Taxation Code 50108.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19