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Business Taxes Law Guide – Revision 2022
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee

Article 1. Imposition of Fee

Section 46053


46053. Unremitted fees deemed debts to State. Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.

History—Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, deleted "or," after "oil", added ", or renewable fuel" after "petroleum products", and substituted "California Department of Tax and Fee Administration" for "board".