California Revenue And Taxation Code — Other Taxes — The Underground Storage Tank Fee — Imposition Of Fee — Administration and collection of fee imposed pursuant to Section 25299.41 of Health and Safety Code Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session The fee imposed pursuant to Section 25299.41 of the Health and Safety Code shall be administered and collected by the board in accordance with this part. Ca. Rev. and Tax. Code § 50108