Cal. Health and Safety Code § 25299.42 : California Health And Safety Code — Miscellaneous Health And Safety Provisions — Petroleum Underground Storage Tank Cleanup — Fees — Regulations; collection of fee Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session (a) The State Board of Equalization may adopt regulations to carry out Section 25299.41, including, but not limited to, provisions governing collections, reporting, refunds, and appeals. (b) The State Board of Equalization shall collect the fee imposed by this article commencing on the first day of the first calendar quarter which begins more than 90 days after the effective date of the act adding this article. (c) The State Board of Equalization shall deposit all fees collected pursuant to this article in the fund. Ca. Health and Saf. Code § 25299.42