Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Oil Spill Response, Prevention, and Administration Fees Annotations

TRANSPORT OF CRUDE OIL BY PIPELINE

A company that transports crude oil out of state by pipeline, but not through marine waters, is not required to register with the Board or pay the administration and prevention fee. However, the company is required to file a response fee return and pay the response fee if the conditions of Government Code section 8670.48(g) are met (that is, if the year-to-date cumulative barrels of oil transported out of state by all feepayers by vessel or pipeline exceeds six percent by volume of total barrels of crude oil and petroleum product subject to the oil response fee for the prior calendar year). 3/13/92.