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Earlier editions: 2020-112018-112026-09

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 · 2026-10 edition · updated 2026-10-04 · California

Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.

(Amended by Stats. 2021, Ch. 115, Sec. 93. (AB 148) Effective July 22, 2021.)

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California Revenue and Taxation Code

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