Chapter 1.5. Underground Storage Tank Maintenance Fee
Article 1. General Provisions and Definitions
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Exhibit a Statement of Underground Storage Tank Owner¶
Exhibit A
STATEMENT OF UNDERGROUND STORAGE TANK OWNER
(Title 18, California Code of Regulations, Section 1213)
Account No.: TK MT 44-______________________________
I hereby authorize the Board of Equalization to send all notices and returns concerning the identified Underground Storage Tank Maintenance Fee (Part 26, Division 2 of the Revenue and Taxation Code, commencing with Section 50101) Account to the following:
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Location of tanks(s) STREET
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CITY
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COUNTY
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Name of Tank Operator
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Area Code and Phone Number
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Mailing Address of Tank Operator
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By executing this document, I/we understand that all returns and notices regarding the above Underground Storage Tank Maintenance Fee Account will be mailed to the tank operator identified above, but that I/we am/are responsible for payment of all Underground Storage Tank Maintenance Fees, penalties and interest due based on the gallons of petroleum placed in the underground storage tank(s). I/we also acknowledge receipt of a copy of the Board's Publication 88, Underground Storage Tank Fee.
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Name of Tank Operator (Please Print)
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Area Code and Telephone Number
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Mailing Address of Tank Owner
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Signature of Tank Owner
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Date
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Title (owner, partner, corporate officer)
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Signature of Tank Owner
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Date
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Title (owner, partner, corporate officer)
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Attach Notary Statement Here
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Exhibit B Statement of Underground Storage Tank Operator¶
Exhibit B
STATEMENT OF UNDERGROUND STORAGE TANK OPERATOR
(Title 18, California Code of Regulations, Section 1213)
Account No.: TK MT 44-______________________________
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Location of tanks(s) STREET
|
CITY
|
COUNTY
| | | | |
Name of Tank Owner
| |
Area Code and Telephone Number
| | | | |
Mailing Address of Tank Owner
| |
By executing this document, I/we understand that all returns and notices regarding the above Underground Storage Tank Maintenance Fee Account will be mailed to me/us, as the tank operator identified below. As the operator of the underground storage tank, I/we acknowledge I/we am/are paying the Underground Storage Tank Maintenance Fee on behalf of the tank owner and will not apply for a refund of the fees on the basis that I/we am/are not the owner of the tank and, therefore, do not owe the fees. I/we will notify both the Board of Equalization and the tank owner of any changes affecting this account. I also acknowledge receipt of a copy of the Board's Publication 88, Underground Storage Tank Fee.
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Name of Tank Operator (Please Print)
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Area Code and Telephone Number
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Mailing Address of Tank Operator
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Signature of Tank Operator
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Date
| | | | | | | |
Title (owner, partner, corporate officer)
| | | | | | | | | | |
Signature of Tank Operator
| | |
Date
| | | | | | | |
Title (owner, partner, corporate officer)
| | | | | | | |
Attach Notary Statement Here
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