§ 1220. Exemption from Fee.
18 CA ADC § 1220Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 1.5. Underground Storage Tank Maintenance Fee
Article 1. General Provisions and Definitions
18 CCR § 1220
§ 1220. Exemption from Fee.
The fee does not apply to:
(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
1. New section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1220, 18 CA ADC § 1220
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