Rev. & Tax. Code, § 50108 · Article 1. Imposition of Fee
Rev. & Tax. Code, § 50108
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 of Tax and Fee Administration in accordance with this part.
(b) The inoperability of certain portions of Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code pursuant to Section 25299.81 of the Health and Safety Code does not terminate the rights, obligations, or authorities, or any provision necessary to carry out the rights and obligations for the California Department of Tax and Fee Administration to collect unpaid fees pursuant to this part that are imposed, or to issue refunds or allow credits, dispose of moneys collected, or commence any action or proceeding regarding fees, pursuant to Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code, as that article read on December 31, 2035, or that have become due before January 1, 2036, including any interest or penalties that accrue before, on, or after January 1, 2036, associated with those unpaid fees, for deposit into the Underground Storage Tank Cleanup Fund.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 72, Sec. 64. (SB 156) Effective July 2, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=50108.
- Text hash
- sha256 76eba34fb9124992237f0a24420fcc5f6b6cb13601b6f0897485ccc702747bd6
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Health and Safety Code
- Health & Saf. Code, div. 20, ch. 6.75Petroleum Underground Storage Tank CleanupPrinted as Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code
- Health & Saf. Code, div. 20, ch. 6.75, art. 5FeesPrinted as Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code
- Health & Saf. Code, § 25299.41Printed as Sections 25299.41 and 25299.43 of the Health and Safety Code
- Health & Saf. Code, § 25299.43Printed as Sections 25299.41 and 25299.43 of the Health and Safety Code
- Health & Saf. Code, § 25299.81Printed as Section 25299.81 of the Health and Safety Code
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 50108. Each shows the citation as that text prints it.
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