Chapter 1.5. Underground Storage Tank Maintenance Fee›Article 1. General Provisions and Definitions›Exhibit B Statement of Underground Storage Tank Operator
§ 1220. Exemption from Fee.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
The fee does not apply to:
(a) The State of California, or any agency or department thereof.
(b) The United States, its unincorporated agencies and instrumentalities.
(c) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
(d) Banks and other financial institutions.
(e) Insurance companies.
(f) Any person of Indian descent who is entitled to receive services as an Indian from the United States Department of the Interior when the underground storage tank is located upon an Indian reservation, including rancherias, or any land held by the United States in trust for any Indian tribe or individual Indian.
Credits
Note: Authority cited: Section 50152, Revenue and Taxation Code; and Section 25299.42, Health and Safety Code. Reference: Sections 50107 and 50108, Revenue and Taxation Code; and Sections 25299.20 and 25299.21, Health and Safety Code.
History
- New section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
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