Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee

Article 1. Imposition of Fee

Section 46053

46053. Unremitted fees deemed debts to State. 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.