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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 1. Imposition of Fee
- 46051 Administration and collection of oil spill prevention and administration fee
- 46052 Administration and collection of oil spill response fee
- 46053 Unremitted fees deemed debts to State
- 46054 Advance notification of whether fee imposed
Article 2. Registration
Article 1. Imposition of Fee
46051. Administration and collection of oil spill prevention and administration fee. The fee imposed pursuant to Section 8670.40 of the Government Code shall be administered and collected by the board in accordance with this part.
46052. Administration and collection of oil spill response fee. The fee imposed pursuant to Section 8670.48 of the Government Code shall be administered and collected by the board in accordance with this part.
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".
46054. Advance notification of whether fee imposed. (a) The board shall notify the feepayers that, as of the first of the month following the notification, no fee shall be imposed whenever the administrator, in consultation with the board, and with the approval of the Treasurer, determines that the amount in the Oil Spill Response Trust Fund, collected pursuant to Section 46052, is equal to the amount specified in subdivision (a) of Section 46012, and the collection of the fee is not required for any of the following purposes:
(1) The purposes specified in subdivision (k) of Section 8670.48 of the Government Code.
(2) To repay any draw on a financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code, including any principal, interest, premium, fees, charges, or costs of any kind incurred in connection with that financial security.
(3) To repay any borrowing by the Treasurer pursuant to Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of Division 1 of Title 2 of the Government Code, including any principal, interest, premium, fees, charges, or costs of any kind incurred in connection with that borrowing.
(b) Whenever the fee has ceased to be imposed in accordance with subdivision (a), the administrator may direct the board to resume collection of the fee, if the administrator, in consultation with the board, pursuant to paragraph (1) of subdivision (f) of Section 8670.48 of the Government Code, makes one of the following determinations:
(1) The amount in the Oil Spill Response Trust Fund is less than or equal to 95 percent of the amount specified in subdivision (a) of Section 46012.
(2) Additional money is required for the purposes specified in subdivision (k) of Section 8670.48 of the Government Code.
(3) That revenue is necessary to repay any draw on a financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code or any borrowing by the Treasurer pursuant to Article 7.5 (commencing with Section 8670.53.1) of the Government Code, including any principal, interest, premium, fees, charges, or costs of any kind incurred in connection with those borrowings or that financial security.
(c) If the administrator directs the board to resume collection of the fee, the board shall notify the feepayers, upon the first of the month following the notification, that the fee will be imposed.
History—Stats. 1992, Ch. 1312, in effect September 30, 1992, added "the" after "board estimates that" and substituted "oilspill" for "oil spill" after "not required for" in subdivision (a); substituted "fee has ceased … cleanup of oilspills" for "board estimates that the Oil Spill Response Trust Fund will contain less than the designated amount or additional moneys are required to pay for costs for cleanup of oil spills" after "Whenever the" in subdivision (b). Stats. 1992, Ch. 1314, in effect January 1, 1993, substituted "administrator, in consultation with the board," for "board" after "Whenever the" in the first sentence of subdivision (a). Stats. 1993, Ch. 1190, in effect January 1, 1994, substituted "amount specified in … Section 8670.48" for "designated amount, and the moneys in that fund are not required for oil spill cleanups or to retire any debt assumed pursuant to Section 8670.53.15" after "will reach the" in the first sentence of subdivision (a), added "In no event … Section 8670.48 of the Government Code." as the second sentence in subdivision (a), and substituted "is less than or … Section 8670.48" for ", collected pursuant to Section 46052, will equal five million dollars ($5,000,000) or less than the designated amount, or (2) additional moneys are required to pay for costs for the cleanup of oil spills or to retire any debt assumed pursuant to Section 8670.53.15" after "Oil Spill Response Trust Fund" in subdivision (b). Stats. 2007, Ch. 373 (AB 1220), in effect January 1, 2008, added "The board shall notify … no fee shall be imposed" before "whenever the administrator", substituted "whenever" for "Whenever" before "the administrator, in consultation", added "and with the approval of the Treasurer," after "consultation with the board,", substituted "determines" for "estimates" before "that the amount", substituted "is equal to" for "will reach" before "the amount specified", substituted "collection of the fee" for "money in that fund" before "is not required", and substituted "any of the following" for "the" before "purposes" in subdivision (a); added paragraph (1) and "The purposes" before "specified in subdivision (k)" in subdivision (a); added paragraphs (2) and (3) after, and deleted everything following "Section 8670.48 of the Government Code." in subdivision (a); added ", the administrator may direct the board to resume collection of the fee, if the administrator," after "in accordance with subdivision (a)", deleted "and the administrator," before "in consultation with the board,", added "pursuant to paragraph (1) of subdivision (f) of Section 8670.48 of the Government Code, makes one of the following determinations", and deleted "determines that either" in subdivision (b); and reformatted the remainder of subdivision (b) to read: "(1) The amount in the Oil Spill Trust Fund is less than or equal to 95 percent of the amount specified in subdivision (a) of Section 46012. (2) Additional money is required for the purposes specified in subdivision (k) of Section 8670.48 of the Government Code.", added subparagraph (3) in subdivision (b); and included part of the last sentence of subdivision (b) in subdivision (c).
Article 2. Registration
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."