Cal. Code Regs. Tit. 18, § 1213 - Payment of Fee by Operator
(a) If the board discovers that the fee has
been paid by the operator, but the notarized documents described in
subdivisions (b)(1) and (b)(2) below have not been filed with the board, the
owner and operator will be given an opportunity to request in writing that fee
payments made by the operator be transferred to the owner's account. Until such
request is made, the owner remains liable for payment of the fee, penalties,
and interest without credit for fees paid by the operator, and the operator may
request a refund of the amounts paid pursuant to Section
50140
of the Revenue and Taxation Code.
(b) For the convenience of the owner and
operator, and to facilitate payment of the fee by the operator on behalf of the
owner, the board shall mail fee returns and any notices for the owner's account
to the operator if both of the following conditions are met:
(1) The owner executes a notarized document
in the form shown below, requesting that the fee returns and all notices for
the owner's account be mailed to the operator. The owner must acknowledge in
the form that he or she is responsible for the fee if, for example, the
operator fails to make payment, pays the fee late, or underreports the gallons
on which the fee is based. The documents will remain in effect until the owner
advises the board and operator in writing of any change.
(2) The operator executes a notarized
document in the form shown below, acknowledging that he or she will pay the fee
and any related interest and penalty on behalf of the owner and will not file a
claim for refund of the fee based on the grounds that he or she was the
operator rather than the owner of the tank and, therefore, did not owe the fee.
The document will remain in effect until the operator advises the board and
owner in writing of any change.
Exhibits A and B are samples of the documents described in (b)(1) and (b)(2) above.
Notes
Note: Authority cited: Section 50152, Revenue and Taxation Code; and Section 25299.42, Health and Safety Code. Reference: Sections 50107, 50109, 50139 and 50140, Revenue and Taxation Code; and Sections 25299.41 and 25299.43, Health and Safety Code.
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