Oil Spill Prevention and Administration Fee

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the Oil Spill Prevention and Administration fee, payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Government Code section 8670.40).

Filing Requirements

The return and payment are due on or before the 25th day of the month following the reporting period. A return must be filed for each reporting period regardless of whether any fee is due.

Imposition of Fee

The Oil Spill Prevention and Administration (OSPA) Fee Law imposes the OSPA fee on owners of crude oil, petroleum products, and beginning January 1, 2022, renewable fuels. Marine terminal operators, refinery operators, and beginning January 1, 2022, renewable fuel receiving facility operators, and renewable fuel production facility operators are responsible for collecting the OSPA fee from the owner.

The owner cannot pay the fee directly to CDTFA unless they are also the operator where the crude oil, petroleum products, or renewable fuels were received or shipped.

Marine terminal operators shall pay a fee for: (1) each barrel of crude oil and renewable fuel received from within or outside the state; and (2) each barrel of petroleum products received from outside the state by any mode of delivery that passed over, across, under, or through waters of the state.

Refinery operators shall pay a fee for each barrel of crude oil, petroleum products, and renewable fuel received by any mode of delivery that passed over, across, under, or through waters of the state.

Renewable fuel receiving facility operators shall pay a fee for each barrel of renewable fuel received from outside the state by any mode of delivery that passed over, across, under, or through waters of the state.

Renewable fuel production facility operators shall pay a fee for each barrel of renewable fuel shipped from a renewable fuel production facility by any mode of transport that passes over, across, under, or through the waters of the state.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Oil Spill Response, Prevention, and Administration Fees Law section 46154).

These definitions are provided for purposes of the collection and administration of the oil spill prevention and administration fee under Government Code (GC) section 8670.40.

Crude oil means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity (Revenue and Taxation Code (R&TC) section 46010).

Marine terminal means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges (R&TC 46017). For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code.

Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil, and that is used as, usable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than five percent (5%) of petroleum products (R&TC section 46021).

*As of July 22, 2021, the definition of petroleum products was changed to remove reference to alcohol fuels that contain petroleum products and includes renewable fuel containing more than five percent petroleum products.

Oil means:
(1) Any kind of petroleum, liquid hydrocarbons, or petroleum products or any fraction or residues therefrom, including, but not limited to, crude oil, bunker fuel, gasoline, diesel fuel, aviation fuel, oil sludge, oil refuse, oil mixed with waste, and liquid distillates from unprocessed natural gas.

(2) Renewable fuel.

Refinery means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities (R&TC section 46023).

Renewable fuel means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to five percent (5%) petroleum products. (R&TC section 46024(a)).

Renewable fuel production facility means a facility that produces renewable fuel for blending or shipment (R&TC section 46024(b)).

Renewable fuel receiving facility means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility (R&TC section 46024(c)).

Ship, shipment, or shipped means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed (R&TC 46025).

State waters or waters of this state means any surface water, including saline waters, marine waters, and freshwaters within the boundaries of the state but does not include groundwater (R&TC section 46027).

Reporting Barrels for Registered Sites

A list of sites registered to your account is displayed. Specify the oil type and the total barrels received or shipped during this filing period.

Do you have additional sites not listed above?

If you have additional locations (unregistered sites) that are not listed, select Yes.

If you do not have additional site locations, select No.

Reporting Barrels for Unregistered Sites

Click the Add a Record hyperlink to add a new site to your account and report the total barrels of crude oil, petroleum products, and/or renewable fuel received.

Input the following required information:

Street. Enter the street number and street name for the location being reported.

City. Enter the name of the city for the location being reported.

State. Enter the name of the state for the location being reported.

Click Here to Verify Address. Click the button to verify the inputted address. Once the address is verified, click the Save button.

Facility Type. Select the facility type being reported.

• Marine Terminal
• Refinery
• Renewable Fuel Production Facility
• Renewable Fuel Receiving Facility

Oil Type. Select the oil type(s) being reported.

• Crude Oil
• Crude Oil and Petroleum Products
• Crude Oil and Renewable Fuel
• Crude Oil, Petroleum Products, and Renewable Fuel
• Petroleum Products
• Renewable Fuel
• Renewable Fuel and Petroleum Products

Enter the total barrels of crude oil, petroleum products, and/or renewable fuel.

Once all the required information is inputted, click the Add button.

Click Next for a summary of all reported sites on the Summary by Location schedule.

Crude Oil Reported

Crude oil received at a marine terminal from within or outside the state. Total reported barrels of crude oil received at a marine terminal from within or outside the state (the system automatically calculates this field).

Crude oil received at a refinery from within or outside the state. Total reported barrels of crude oil received at a refinery from within or outside the state (the system automatically calculates this field.

Total barrels received. The system automatically calculates this field.

Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee. The system automatically calculates this field.

Petroleum Products Reported

Petroleum products received at a marine terminal from outside the state. Total reported barrels of petroleum products received at a marine terminal from outside the state (the system automatically calculates this field).

Petroleum products received at a refinery from within or outside the state. Total reported barrels of petroleum products received at a refinery from within or outside the state (the system automatically calculates this field).

Total barrels received. The system automatically calculates this field.

Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee. The system automatically calculates this field.

Renewable Fuel Reported

Renewable fuel received at a marine terminal from within or outside the state. Total reported barrels of renewable fuel received at a marine terminal from within or outside the state (the system automatically calculates this field).

Renewable fuel received at a refinery from within or outside the state. Total reported barrels of renewable fuel received at a refinery from within or outside the state (the system automatically calculates this field).

Renewable fuel received from outside the state at a renewable fuel receiving facility. Total reported barrels of renewable fuel received at a renewable fuel receiving facility from outside the state (the system automatically calculates this field).

Renewable fuel shipped from a renewable fuel production facility. Total reported barrels of renewable fuel shipped from a renewable fuel production facility (the system automatically calculates this field).

Total barrels received. The system automatically calculates this field.

Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee. The system automatically calculates this field.

Did you collect more fee than what is due (excess fee)?

If you have collected more fee than what is due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected.

If you did not over collect for this reporting period, select No.

• Oil Spill Prevention and Administration Fee & Oil Spill Response Fee Guide
• Renewable Fuel Registration and Reporting Requirements for the Oil Spill Prevention and Administration Fee