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Article 1. General Provisions and Definitions | Midpage
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California Code of Regulations
Title 18
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes, See Ch. 6 and 9.9)
Chapter 1.5. Underground Storage Tank Maintenance Fee
Article 1. General Provisions and Definitions
Article 1. General Provisions and Definitions
State of California
1201
Definitions.
1205
Feepayer; 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.