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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law and Government Code
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Table of Contents
Revenue and Taxation Code Provisions
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 46001 Citation of part
- 46001.5 Adoption of regulations; emergency regulations
- 46002 Collection and administration of fees
- 46003 Definitions in chapter govern construction of part
- 46004 Construction as restatements and continuations
- 46005 Actions commenced before this part not affected
- 46006 "Administrator"
- 46007 "Barge"
- 46008 "Barrel"
- 46009 "Board"
- 46010 "Crude oil"
- 46011 "Facility"
- 46012 "Designated amount"
- 46013 "Feepayer"
- 46017 "Marine terminal"
- 46020 "Person"
- 46021 "Petroleum products"
- 46022 "Pipeline"
- 46023 "Refinery"
- 46024 "Renewable fuel"
- 46025 "Ship," "shipment," or "shipped"
- 46026 "State Interagency Oil Spill Committee"
- 46027 "State waters" or "waters of the state"
- 46028 "Tanker"
- 46029 "Vessel"
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
Article 2. Registration
Chapter 3. Determinations | (View entire chapter)
Article 1. Returns and Payments
- 46151 Due date for fees
- 46152 Returns and payments made for periods other than monthly
- 46153 Extension of time
- 46153.5 Extension of time; state of emergency proclamation
- 46154 Penalties
- 46154.1 Penalties
- 46154.5 Interest; daily basis
- 46156 Relief of penalty; excusable delay
- 46157 Relief of interest
- 46157.5 Relief of interest
- 46158 Relief of fees, penalty, or interest due to reliance on advice from Board
- 46159 Relief of spouse
Article 1.1. Payment by Electronic Funds Transfer
- 46160 Electronic funds transfer payments
- 46161 Relief of penalty
- 46162 Definitions
- 46163 Electronic filing
Article 2. Deficiency Determinations
- 46201 Deficiency determinations; interest; penalty
- 46202 Notice of deficiency determination
- 46203 Limitations; deficiency determinations
- 46204 Limitations; deficiency determinations; decedents
- 46205 Waiver
Article 3. Determinations If No Return Made
- 46251 Determination; failure to file return
- 46252 Offsets
- 46253 Interest
- 46254 Penalties
- 46255 Notice of determination
Article 4. Jeopardy Determinations
- 46301 Jeopardy determinations; interest and penalty
- 46302 Petition for redetermination; security
- 46303 Administrative hearing
Article 5. Redeterminations
- 46351 Petition for redetermination
- 46352 Form and content of petition
- 46353 Oral hearing
- 46354 Decrease or increase of determinations
- 46355 Finality date of order or decision
- 46356 Due date of determination; penalty
- 46357 Service of notice
Chapter 4. Collection of Fee | (View entire chapter)
Article 1. Security for Fee
- 46401 Security
- 46402 Notice to creditors
- 46403 Transfer or disposition of credits, property, or debts after notice
- 46404 Advisement of Board after notice; bank deposits
- 46405 Liability for transfer or disposition after notice
- 46406 Notice of levy
- 46407 Employer withheld earnings
Article 2. Suit for Fee
Article 3. Judgment for Fee
Article 4. Warrant for Collection
Article 5. Seizure and Sale
- 46441 Seizure and sale
- 46442 Notice of sale
- 46443 Bill of sale; deed
- 46444 Disposition of excess proceeds
Article 6. Successor Withholding and Liability
- 46451 Obligation of successor to withhold purchase price
- 46452 Liability of successor for failure to withhold from purchase price; issuance of certificate
- 46453 Certificate issued after payment of all amounts due
- 46454 Enforcement of successor's obligation; service of notice; petition for reconsideration
Article 7. Miscellaneous
- 46461 Remedies cumulative
- 46462 Remedies
- 46463 Furnishing of partnership agreement
- 46464 Installment payment agreement
- 46464.5 Installment payment agreement; annual statement
- 46466 Collection cost recovery fee
- 46467 Electronic earnings withholding orders
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 46501 Credits and refunds
- 46501.5 Excess fee reimbursement
- 46502 Claim; limitation periods
- 46502.1 Claim limitation period; financially disabled
- 46502.2 Claim limitation period; overpayments from levies or liens
- 46502.3 Refund claim where tax has not been paid in full; timely filing
- 46503 Claim requirements
- 46504 Effects of failure to file claim
- 46505 Notice of action on claim
- 46506 Interest on overpayments
- 46507 Interest disallowed for intentional or careless overpayments
Article 2. Suit for Refund
- 46521 Immunity from suits to prevent collection
- 46522 Necessity of refund claim
- 46523 Action for refund; limitation
- 46524 Effect of failure to timely mail notice of action
- 46525 Effect of failure to timely bring suit
- 46526 Disposition of amount of judgment
- 46527 Interest allowed on judgment
- 46528 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 46541 Erroneous refunds; actions
- 46542 Place of trial
- 46543 Rules of procedure, etc
- 46544 Interest on erroneous refunds
Article 4. Cancellations
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
- 46611 Administration
- 46612 Taxpayers' Rights Advocate
- 46613 Education and information program
- 46614 Annual hearing for taxpayer proposals
- 46615 Preparation of statements by board
- 46616 Limit on uses of revenue collected or assessed
- 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
Chapter 7. Disposition of Proceeds | (View entire chapter)
Chapter 8. Violations | (View entire chapter)
- 46701 Criminal penalties
- 46702 Penalties for other misconduct
- 46703 Penalty for willful evasion or attempt to evade payment of fee
- 46704 Penalty for misdemeanor violation
- 46705 Penalty for felony violation
- 46706 Statute of limitations
Chapter 9. Disclosure of Information | (View entire chapter)
Government Code Provisions
Chapter 7.4. Oil Spill Response and Contingency Planning | (View entire chapter)
Article 1. General Provisions
- 8670.1 Citation of act
- 8670.2 Legislative findings and declarations
- 8670.3 Definitions
- 8670.4 Administrator for oil spill response
- 8670.5 Ensuring full and adequate response to oil spills
- 8670.5.1 Nontank vessel not used for commercial purposes; requirements
Article 6. The Oil Spill Prevention and Administration Fund
- 8670.38 Creation; "Fund"
- 8670.39 Administration
- 8670.40 Oil spill prevention and administration fee
- 8670.40.5 Annual appropriation for oiled wildlife rescue and rehabilitation stations or for wildlife health and rehabilitation program
- 8670.41 Nontank vessel fee
- 8670.42 Report to the Legislature
Article 7. Oil Spill Response Trust Fund
- 8670.46 Creation; "Fund"
- 8670.47 Administration
- 8670.47.5 Deposit of specified moneys in fund
- 8670.48 Oil Spill response fee; definitions; authorization of refunds; legislative intent
- 8670.48.5 Findings required as condition of increase in amount of fee
- 8670.50 Use of moneys from fund
- 8670.51 Payment of judgment by administrator; subrogation
- 8670.51.1 Designation of responsible party; claims in specified amounts; creation of advisory committee; statute of limitations; adoption of regulations; punitive damages