(

a) To implement the changes to this

chapter made by

Chapter of the Statutes of 1994, and consistent with

Section 25299.40, effective January 1, 1995, every owner subject to

Section 25299.41 shall pay a storage fee of one mill ($0.001) for each gallon of petroleum placed in an underground storage tank that the person owns, in addition to the fee required by

Section 25299.41. (

b) On and after January 1, 1996, the storage fee imposed under subdivision (

a) shall be increased by two mills ($0.002) for each gallon of petroleum placed in an underground storage tank. (

c) On and after January 1, 1997, the storage fee increased under subdivision (

b) shall be increased by an additional three mills ($0.003) for each gallon of petroleum placed in an underground storage tank. (

d) On and after January 1, 2005, the storage fee increased under subdivision (

c) shall be increased by an additional one mill ($0.001) for each gallon of petroleum placed in an underground storage tank. (

e) On and after January 1, 2006, the storage fee increased under subdivision (

d) shall be increased by an additional one mill ($0.001) for each gallon of petroleum placed in an underground storage tank. (

f) On and after January 1, 2010, the storage fee increased under subdivision (

e) shall be increased by an additional six mills ($0.006) for each gallon of petroleum placed in an underground storage tank. The increase provided for in this subdivision shall be effective until January 1, 2014, at which time, the fee shall revert back to the fee pursuant to subdivision (e). (g)

(1) On and after the first day of the first calendar quarter commencing more than days after the effective date of the act adding this paragraph, the storage fee increased under subdivision (

e) shall be increased by an additional six mills ($0.006) for each gallon of petroleum placed in an underground storage tank. The increase provided for in this subdivision shall be effective until January 1, 2036, at which time the increase provided for in this

section shall not be operative.

(2) Three mills ($0.003) of the six mills ($0.006) for each gallon of petroleum placed in an underground storage tank collected pursuant to this subdivision shall be available for expenditure by the board only for purposes provided in subdivision (

o) of

Section 25299.51.

(3) The board shall annually provide an informational presentation at a board meeting, with the opportunity for public comment, before determining how the funds collected pursuant to this subdivision will be allocated among the purposes provided in subdivision (

o) of

Section 25299.51. (

h) The fee imposed under this

section shall be paid to the California Department of Tax and Fee Administration under

Part 26 (commencing with

Section 50101) of Division of the Revenue and Taxation Code in the same manner as, and consistent with, the fees imposed under

Section 25299.41. (

i) The California Department of Tax and Fee Administration shall amend the regulations adopted under

Section 25299.41 to carry out this section.