Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 7 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 7. Disposition of Proceeds (View entire chapter) 46651 Manner of payment 46652 Source of refunds under this part 46653 Refunds of excess moneys