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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 3. Determinations

Article 1. Returns and Payments

Section 46151


46151. Due date for fees. (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly on or before the 25th day of the calendar month following the monthly period for which the fee is due. Each feepayer, on or before the 25th day of the month following each monthly period, shall file a return for the preceding monthly period, using electronic media, showing the information required to be reported by Sections 8670.40 and 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. Returns shall be authenticated in a form, or pursuant to methods, as may be prescribed by the California Department of Tax and Fee Administration.

(b) The feepayer shall file the return, together with a remittance of the amount of fee due, if any, payable to the California Department of Tax and Fee Administration on or before the 25th day of the month following the monthly period for which the fee is due.

(c) In addition to the returns due pursuant to subdivision (a), each feepayer shall provide an annual information return, in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but is not limited to, electronic media showing the information required to be reported by Section 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. The feepayer shall deliver the return containing the required information for the preceding calendar year to the California Department of Tax and Fee Administration on or before February 1 of each year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.

History—Stats. 2002, Ch. 456 (AB 1936), in effect January 1, 2003, added "in the form … electronic media" after "out a return" in the second sentence of, added the third sentence to, subdivision (a); added "which may include, but not limited to, electronic media" after "by the board," in the first sentence of, and added the third sentence to, subdivision (c). Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, substituted "California Department of Tax and Fee Administration" for "board" throughout; substituted "file" for "make out" after "shall", deleted "in the form as prescribed by the board, which may include, but not be limited to, electronic media" after "a return", substituted "using electronic media" for "in a form as prescribed by the board" after "monthly period," in the second sentence of subdivision (a); substituted "file" for "deliver" after "shall" and added "payable" after " if any," and substituted "California Department of Tax and Fee Administration" for "office of the board" in subdivision (b); added "is" after " may include, but" and deleted "be" before "limited to," in the first sentence of subdivision (c); substituted "California Department of Tax and Fee Administration" for "office of the board" and substituted "1" for "1st" after "February" in the second sentence of subdivision (c).