DIVISION 2. OTHER TAXES 6001-60709›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee 46051-46101›ARTICLE 1. Imposition of Fee 46051-46054

§ 46051

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The fee imposed pursuant to Section 8670.40 of the Government Code shall be administered and collected by the board in accordance with this part.

(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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