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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 2. Registration 46101

§ 46101

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

(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.

(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.

(Amended by Stats. 2021, Ch. 115, Sec. 94. (AB 148) Effective July 22, 2021.)

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California Revenue and Taxation Code

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