{"data":{"id":"us-ca/rtc-50108.1","jurisdiction":"us-ca","citation":"RTC § 50108.1","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","CHAPTER 2. The Underground Storage Tank Fee [50108. - 50108.2.]","ARTICLE 2. Registration and Security [50108.1. - 50108.2.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"bce8edd26a05257b73a883bb5f2ed287fe44426bfe33ba3fbd2f907e48f8a88c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-50108","next":"us-ca/rtc-50108.2"},"notice":"GroundRules: Original legal text. Not legal advice."}