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Business Taxes Law Guide—Revision 2025
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 (View entire chapter)
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