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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 6. Administration (View entire chapter)
Article 1. General Provisions
- 46601 Enforcement by Board; rules and regulations
- 46602 Requirement to keep records
- 46603 Examination of records
- 46604 Employees and representatives of Board
- 46605 Certificate of notice
- 46606 Information confidential; tax preparer
- 46607 Board determines which accounts are eligible
- 46607.1 Eligibility
- 46607.2 Requirements for managed audit; information provided by feepayer
- 46607.3 Authority to examine records
- 46607.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 46617 Evaluation of employee's contact with taxpayers
- 46618 Plan to timely resolve claims and petitions
- 46619 Procedures relating to review conferences
- 46620 Reimbursement to taxpayer
- 46621 Investigation for nontax administration purposes
- 46622 Settlement authority
- 46623 Release of levy
- 46623.5 Return of property
- 46624 Exemption from levy
- 46625 Claim for reimbursement of bank charges by taxpayer
- 46626 Preliminary notice to taxpayer prior to lien
- 46627 Disregard by board employee or officer
- 46628 Offers in compromise