Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
Regulation 1214. Payment by Electronic Funds Transfer.
Reference: Sections 50112.7 and 50112.9, Revenue and Taxation Code.
Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.
History— Adopted March 22, 2005, effective July 7, 2005. The underscored citation indicates an electronic hyperlink to the cite.