Laws, Regulations & Annotations Lawguide Search Business Taxes Law Guide – Revision 2021 BTLG Table of Contents > Underground Storage Tank Maintenance Fee Regulations Underground Storage Tank Maintenance Fee Regulations Title 18 of the California Code of Regulations (View all) 1201 Definitions 1205 Fee Payer; Rebuttable Presumption 1212 Liability for Fee 1213 Payment of Fee by Operator 1214 Payment by Electronic Funds Transfer 1220 Exemption from Fee 1248 Relief from Liability 1249 Innocent Spouse or Registered Domestic Partner Relief from Liability 1271 Records