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Business Taxes Law Guide—Revision 2025
Water Rights Fee Law
Division 2. Water
Part 2. Appropriation of Water
Chapter 8. Water Rights Fee
Article 3. Water Rights Fund
Section 1551
1551. Deposits to fund. All of the following shall be deposited into the Water Rights Fund:
(a) All fees, expenses, and penalties collected by the board or California Department of Tax and Fee Administration under this chapter and Part 3 (commencing with Section 2000).
(b) All funds collected pursuant to Section 1052, Article 4 (commencing with Section 1845) of Chapter 12, or Section 5107.
(c) All fees and penalties collected pursuant to Sections 13160.1 and 13385 in connection with certificates for activities involving an appropriation of water subject to this part, hydroelectric power projects subject to licensing by the Federal Energy Regulatory Commission, or other diversions of water for beneficial use.