Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Marine Invasive Species Fee Collection Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22.5.

Section 44006

44006. Returns. In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other period set by the department. The return shall identify each vessel voyage and each port of call in California for which a ballast water report is required to be filed with the State Lands Commission, pursuant to Section 71205 of the Public Resources Code, during the period covered by the return. If the department authorizes the filing of a return, the fees must be paid to the department by the end of the calendar month following the end of the return reporting period.

History—Stats. 2001, Ch. 159 (SB 662), deleted "a" after "fees must be" in third sentence, effective January 1, 2002. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout.