Cal. Code Regs. tit. 18 § 1271

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 1271 - Records

(a) General. A feepayer shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901.

(b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), owners of underground storage tanks shall comply with the following requirements.

An owner of underground storage tanks shall maintain complete records of all tanks owned and all purchases of petroleum products placed into underground storage tanks. Such records include but are not limited to:

(1) Federal Income Tax Return Depreciation Schedules or fixed asset and improvement listing.

(2) Property Tax Statements.

(3) Underground storage tank installation records.

(4) Lease agreements.

(5) Petroleum products purchase invoices.

(6) Copy of local agency permit and application for permit filed with the local agency.

Cal. Code Regs. Tit. 18, § 1271

1. New section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
2. Amendment of section and NOTE filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
3. Change without regulatory effect amending subsection (a) filed 7-10-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 28).

Note: Authority cited: Section 50152, Revenue and Taxation Code. Reference: Sections 50109 and 50153, Revenue and Taxation Code.

1. New section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
2. Amendment of section and Note filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
3. Change without regulatory effect amending subsection (a) filed 7-10-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 28).