Industry Topics for Marine Invasive Species Fee

Power of Attorney/Agent Agreement

Effective January 1, 2022

The Power of Attorney or Agent Agreement are no longer required for marine agents to act on behalf of a vessel owner or operator due to the enactment of Senate Bill 824 (Stats. 2021, Ch. 432). We will send you a copy of a billing for each arrival, for which you are the marine agent of record based on the information we receive from the CMEs.

Prior to January 1, 2022

If, as the vessel owner or operator, you use a marine agent for your vessel arrivals and would like the Notices of Determination (billings) mailed to a designated marine agent for processing and payment, you must submit a CDTFA-392, Power of Attorney (POA) form or a CDTFA-5226, Marine Invasive Species Fee — Agent Agreement (Agent Agreement) that contains authorizing language for an agent to act on behalf of the owner or operator with respect to all marine invasive species fee matters.

You need to submit a POA or agent agreement for each marine agent with whom you have an established relationship. However, you only need one POA or agent agreement per marine agent as it will cover all vessels the marine agent handles for you.

Submission Options — You may return your signed POA or agent agreement form to us by:

  • Logging in to your Marine Invasive Species Fee account through our online services system,
  • Emailing your form to CDTFA's MIS Team, or
  • Mailing your form to:

    California Department of Tax and Fee Administration
    PO Box 942879, MIC 88
    Sacramento, CA 94279-0088

Appeals

File an Appeal — If you wish to contest a billing, you may file a petition for redetermination (appeal) through our online services system. Log in using your username and password and select the account for which you want to file an appeal. Select the More link under the I Want To section, select File a Petition for Redetermination, and follow the prompts.

A petition for redetermination must be submitted within 30 days from the date the billing was mailed to you to be considered timely.

Additional Appeal Filing Options — You may also file an appeal using form CDTFA-416, Petition for Redetermination, or write a letter specifying the grounds for your petition.

You may email your appeal to the Appeals Team or mail it to:

California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC 33)
P.O. Box 942879
Sacramento, CA 94279-0033

Additional information about appeals can be found in publication 17, Appeals Procedures.

Registration with Other Agencies

Visit the sites below for more information about other state, federal, and local taxing and licensing information:

  • The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit GO-Biz.
  • CalGold for information regarding permit and licensing requirements for other state, federal, and local authorities (for example, you may need to be registered with the Franchise Tax Board or the Employment Development Department).
  • California Tax Service Center for additional tax information.

You may also want to consult with a tax professional for assistance on other agency requirements.

Exemptions

The Marine Invasive Species Fee does not apply to the following:

  • A vessel of the armed forces, as defined in paragraph (14) of subsection (a) of Section 1322 of Title 33 of the United States Code that is subject to the “Uniform National Discharge Standards for Vessels of the Armed Forces” pursuant to subsection (n) of Section 1322 of Title 33 of the United States Code.
  • A vessel in innocent passage, which is a foreign vessel merely traversing the territorial sea of the United States and not entering or departing a United States port, or not navigating the internal waters of the United States, and that does not discharge ballast water into the waters of the state, or into waters that may impact waters of the state.

(Ballast water is defined as water and suspended matter taken on board a vessel to control or maintain trim, draft, stability, or stresses of the vessel, without regard to the manner in which it is carried. PRC 71200 et seq.)

Refunds

Submit a Claim for Refund — File your claim for refund through our online services homepage. Log in using your username and password and select the account for which you want to claim a refund. Select the More link under the I Want To section. Then select the Submit a Claim for Refund link and follow the prompts.

Note: You do not need to file a claim to obtain a refund of payments made in excess of the amounts you owe. CDTFA will process the refund and contact you if additional information is required.

Additional Refund Filing Options — You may also file your claim for refund using form CDTFA-101, Claim for Refund or Credit. Additional details can be found on our Filing Claims for Refund — Special Taxes and Fees webpage.

You may email the claim form to the Refund Team or mail it to:

California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC 33)
PO Box 942879
Sacramento, CA 94279-0033

Deadline to File a Claim for Refund

Be sure to file your claim for refund by the applicable deadline. If you do not file on time, we cannot consider your claim. You must file a claim for refund by whichever of the following dates occurs last:

  • Six months after you overpaid the fee.
  • Six months after the date a determination (billing) became final.
  • Three years after the CDTFA collected an involuntary payment, such as from a levy or lien.

If you have questions about your deadline to file a refund claim, contact our Customer Service Center at 1-800-400-7115 (CRS: 711) weekdays between 7:30 a.m. and 5:00 p.m., Pacific Time (except state holidays).