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Business Taxes Law Guide—Revision 2024
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 2. Registration
Section 46101
46101. Persons required to register with Department. (a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.
(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.
History—Added by Stats. 1991, Ch. 300 (AB 1409), in effect August 1, 1991. Stats. 1992, Ch. 1313, in effect September 30, 1992, substituted "or any pipeline to transport crude oil out of the state" for "pursuant to Section 8670.2 of the Government Code" after "through marine waters". Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, replaced "an oil" with "a" after "Every person who operates", deleted "marine" after "marine terminal in", added "of the state" after "waters", deleted "across, under, or through marine waters or any pipeline" after ", or operates a pipeline", and added "or petroleum products" after "to transport crude oil". Stats. 2015, Ch. 108 (AB 815), in effect January 1, 2016, lettered first paragraph as subdivision (a), added "out of the state" after "transport crude oil", deleted "out of" after "petroleum products", added "into" before "the state shall register", and added "for the purposes of Section 8670.48 of the Government Code" after "with the board" in subdivision (a); and added subdivision (b). Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, deleted "waters of" after "terminal in" and substituted "California Department of Tax and Fee Administration" for "board" in subdivision (a); substituted "the" for "this" after "refinery in", deleted ",or" before "a marine", substituted "the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in" for "waters of" after "a marine terminal in", and substituted "California Department of Tax and Fee Administration" for "board" in subdivision (b).
Note.—Sec. 5 of Stats. 2015, Ch. 108 (AB 815), effective January 1, 2016, states, "It is the intent of the Legislature that the State Board of Equalization collect the oil spill prevention and administration fee imposed on crude oil or petroleum products pursuant to Section 8670.40 of the Government Code only upon first delivery to a refinery or marine terminal, as described in subdivision (b) of Section 8670.40 of the Government Code, and not upon subsequent movement of that same crude oil or petroleum products derived after that first delivery."