State Board of Equalization: administration.

Under the existing Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989, which is repealed on January 1, 2016, every owner of an underground storage tank is required to pay a storage fee for each gallon of petroleum placed in the tank. Existing law requires this fee to be paid to the State Board of Equalization, as specified which administers the collection and administration of those fees under the Underground Storage Tank Maintenance Fee Law. This bill would correct an incorrect cross-reference in the provision requiring the fee to be paid to the State Board of Equalization. Existing law establishes the Fee Collection Procedures Law, which provides for the administration and collection of various fee programs by the State Board of Equalization. This bill would correct an inaccurate reference in the provision that establishes that law. The Sales and Use Tax Law and other laws administered by the State Board of Equalization, including the Fee Collection Procedures Law, allow the board to accept an offer in compromise on a final liability imposed under or in accordance with those laws. This bill would make a technical, clarifying change to the offer-in-compromise provision of the Fee Collection Procedures Law.