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Business Taxes Law Guide—Revision 2025
Oil Spill Response, Prevention, and Administration Fees Law and Government Code
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Revenue and Taxation Code Provisions
- Chapter 1. General Provisions and Definitions. §§ 46001–46029
- Chapter 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee. §§ 46051–46101
- Chapter 3. Determinations. §§ 46151–46357
- Chapter 4. Collection of Fee. §§ 46401–46467
- Chapter 5. Overpayments and Refunds. §§ 46501–46551
- Chapter 6. Administration. §§ 46601–46628