DIVISION 2. OTHER TAXES 6001-61050›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

§ 46053

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Any fees collected from an owner of crude oil or petroleum products pursuant to Section 46051 or 46052 which have not been remitted to the board shall be deemed a debt owed to the State of California by the person required to collect and remit fees.

(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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