GroundRules
RTC § 50153
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]
- CHAPTER 6. Administration [50152. - 50156.18.]
- ARTICLE 1. Administration [50152. - 50155.6.4.]
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 tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON