DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029
§ 46011
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
(a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters:
(1) A building, structure, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation.
(2) A marine terminal.
(3) A pipeline that transports oil.
(4) A railroad that transports oil as cargo.
(5) A drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform.
(b) “Facility” does not include any of the following:
(1) A vessel, except a vessel located and used for any purpose described in paragraph (5) of subdivision (a).
(2) An owner or operator subject to Chapter 6.67 (commencing with Section 25270) of or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code.
(3) Operations on a farm, nursery, logging site, or construction site that are either of the following:
(A) Do not exceed 20,000 gallons in a single storage tank.
(B) Have a useable tank storage capacity not exceeding 75,000 gallons.
(4) A small craft refueling dock.
(Repealed and added by Stats. 2014, Ch. 35, Sec. 164. (SB 861) Effective June 20, 2014.)
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