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Business Taxes Law Guide – Revision 2022
 

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 1248


Regulation 1248. Relief from Liability.

Reference: Section 50112.5, Revenue and Taxation Code.

A person may be relieved from the liability for the payment of the fee, including any penalties and interest added to those fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Code of Regulations, Title 18, Section 4902.

History— Adopted October 6, 1999, effective January 8, 2000.

Amended February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. Requirements for relief from liability can be found at the referenced cite.