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Business Taxes Law Guide—Revision 2024
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 1249
Regulation 1249. Innocent Spouse or Registered Domestic Partner Relief from Liability.
Authority cited: Section 50152, Revenue and Taxation Code. Reference: Section 50112.6, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for the underground storage tank maintenance fee, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.
History— Adopted March 23, 2010, effective June 17, 2010.
Amendments filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Amendments refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Amendments refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019, and filed March 19, 2019. The amendments replaced the reference to Regulation "4903" with a reference to Regulation "35055" in the regulation’s text and replaced the reference to "Sections 50112.6 and 50139-50142.2" with a reference to "Section 50112.6" in the regulation’s reference note.