Oil Spill Response Fee Annual Information Report

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the Oil Spill Response (OSR) fee, payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act. The OSR is currently not being collected, however California law requires the filing of annual information returns.

Filing Requirements

Marine Terminal Operators. You are required to file and report: (1) the number of barrels of petroleum products received at a marine terminal within California by a vessel arriving from a point of origin outside of California; and (2) the number of barrels of crude oil that are transported from within California by vessel to a destination outside California.

Pipeline Operators. You are required to file and report: (1) the number of barrels of petroleum products transported into California by pipelines operating across, under, or through the waters of this state; and (2) the number of barrels of crude oil transported out of California by pipeline.

Refinery Operators. You are required to file and report the number of barrels of crude received at a refinery within California.

Note: The annual information return covers a one-year calendar period and must be filed on or before the due date (25th of the month following the end of the calendar year). The return must be filed even if you have no barrels to report during this reporting period. No fee is due with this return.

Penalty For Late Filing

Section 46154.1 of the Oil Spill Response, Prevention, and Administration Fees Law imposes a five hundred dollar ($500) penalty for the late filing of this informational return. This penalty is billed when the OSR fee is required to be collected. We are authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online through our online services system.

Marine terminal means any marine facility used for transferring oil, petroleum products, or renewable fuel to or from tankers or barges. 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. (Revenue and Taxation Code (R&TC) section 46017).

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

Pipeline means any pipeline used at any time to transport crude oil or petroleum products (R&TC section 46022).

Barge means any vessel that carries oil, petroleum products, or renewable fuel in commercial quantities as cargo but is not equipped with a means of self-propulsion (R&TC section 46007).

Tanker means any self-propelled waterborne vessel constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo (R&TC section 46028).

Vessel means a tanker or barge as defined above (R&TC section 46029).

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, is useable 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 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.

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

Complete the below fields to report the barrels for crude oil. Report all values to the nearest whole barrel.

Crude oil received at a refinery within this state. Enter the total number of barrels of crude oil received at a refinery located in this state.

Crude oil transported from a marine terminal by means of a vessel to a destination outside this state. Enter the total number of barrels of crude oil transported from a marine terminal by means of a vessel to a destination outside this state.

Crude oil transported by a pipeline operator to a destination outside this state. Enter the total number of barrels of crude oil transported by a pipeline operator to a destination outside this state.

Complete the below fields to report the barrels for petroleum products. Report all values to the nearest whole barrel.

Petroleum products received at a marine terminal by vessel from a point of origin outside this state. Enter the total number of barrels of petroleum products received at a marine terminal by vessel from a point of origin outside this state.

Petroleum products transported into the state by means of a pipeline across, under, or through state waters. Enter the total number of barrels of petroleum products transported into this state by means of a pipeline across, under, or through state waters.

Click Next to review a summary of the total barrels reported for Crude Oil and Petroleum Products.

• Oil Spill Prevention and Administration Fee & Oil Spill Response Fee Guide