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Underground Storage Tank Maintenance Fee Regulations

California Code of Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration – Business Taxes
Chapter 1.5. Underground Storage Tank Maintenance Fee

Article 1. General Provisions and Definitions (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