Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Oil Spill Response, Prevention, and Administration Fees Law and Government Code
Table of Contents
Revenue and Taxation Code Provisions
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 46001 Citation of part
- 46002 Collection and administration of fees
- 46003 Definitions in chapter govern construction of part
- 46004 Construction as restatements and continuations
- 46005 Actions commenced before this part not affected
- 46006 "Administrator"
- 46007 "Barges"
- 46008 "Barrel"
- 46009 "Board"
- 46010 "Crude oil"
- 46011 "Discharge"
- 46012 "Designated amount"
- 46013 "Feepayer"
- 46014 "Independent crude producer"
- 46015 "Local government"
- 46016 "Marine facility"
- 46017 "Marine terminal"
- 46018 "Marine waters"
- 46019 "Operator"
- 46020 "Person"
- 46021 "Petroleum products"
- 46022 "Pipeline"
- 46023 "Refinery"
- 46024 "Responsible party" or "party responsible"
- 46025 "Spill"
- 46026 "State Interagency Oil Spill Committee"
- 46027 "State oil spill contingency plan"
- 46028 "Tanker"
- 46029 "Vessel"
Chapter 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee | (View entire chapter)
Article 1 Imposition of Fee
- 46051 Administration and collection of oil spill prevention and administration fee
- 46052 Administration and collection of oil spill response fee
- 46053 Unremitted fees deemed debts to State
- 46054 Advance notification of whether fee imposed
Article 2 Registration
Chapter 3. Determinations | (View entire chapter)
Article 1 Returns and Payments
- 46151 Due date for fees
- 46152 Returns and payments made for periods other than monthly
- 46153 Extension of time
- 46154 Penalties
- 46154.1 Penalties
- 46154.5 Interest; daily basis
- 46155. Interest rates. [Repealed.]
- 46156 Relief of penalty; excusable delay
- 46157 Relief of interest
- 46157.5 Relief of interest
- 46158 Relief of fees, penalty, or interest due to reliance on advice from Board
- 46159 Relief of spouse
Article 1.1 Payment by Electronic Funds Transfer
- 46160 Electronic funds transfer payments
- 46161 Relief of penalty
- 46162 Definitions
- 46163 Electronic filing
Article 2 Deficiency Determinations
- 46201 Deficiency determinations; interest; penalty
- 46202 Notice of deficiency determination
- 46203 Limitations; deficiency determinations
- 46204 Limitations; deficiency determinations; decedents
- 46205 Waiver
Article 3 Determinations If No Return Made
- 46251 Determination; failure to file return
- 46252 Offsets
- 46253 Interest
- 46254 Penalties
- 46255 Notice of determination
Article 4 Jeopardy Determinations
- 46301 Jeopardy determinations; interest and penalty
- 46302 Petition for redetermination; security
- 46303 Administrative hearing
Article 5 Redeterminations
- 46351 Petition for redetermination
- 46352 Form and content of petition
- 46353 Oral hearing
- 46354 Decrease or increase of determinations
- 46355 Finality date of order or decision
- 46356 Due date of determination; penalty
- 46357 Service of notice
Chapter 4. Collection of Fee | (View entire chapter)
Article 1 Security for Fee
- 46401 Security
- 46402 Notice to creditors
- 46403 Transfer or disposition of credits, property, or debts after notice
- 46404 Advisement of Board after notice; bank deposits
- 46405 Liability for transfer or disposition after notice
- 46406 Notice of levy
- 46407 Employer withheld earnings
Article 2 Suit for Fee
Article 3 Judgment for Fee
Article 4 Warrant for Collection
Article 5 Seizure and Sale
- 46441 Seizure and sale
- 46442 Notice of sale
- 46443 Bill of sale; deed
- 46444 Disposition of excess proceeds
Article 6 Successor Withholding and Liability
- 46451 Obligation of successor to withhold purchase price
- 46452 Liability of successor for failure to withhold from purchase price; issuance of certificate
- 46453 Certificate issued after payment of all amounts due
- 46454 Enforcement of successor's obligation; service of notice; petition for reconsideration
Article 7 Miscellaneous
- 46461 Remedies cumulative
- 46462 Remedies
- 46463 Furnishing of partnership agreement
- 46464 Installment payment agreement
- 46464.5 Installment payment agreement; annual statement
- 46466 Collection cost recovery fee
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1 Claim for Refund
- 46501 Credits and refunds
- 46501.5 Excess fee reimbursement
- 46502 Claim; limitation periods
- 46502.1 Claim limitation period; financially disabled
- 46502.2 Claim limitation period; overpayments from levies or liens
- 46503 Claim requirements
- 46504 Effects of failure to file claim
- 46505 Notice of action on claim
- 46506 Interest on overpayments
- 46507 Interest disallowed for intentional or careless overpayments
Article 2 Suit for Refund
- 46521 Immunity from suits to prevent collection
- 46522 Necessity of refund claim
- 46523 Action for refund; limitation
- 46524 Effect of failure to timely mail notice of action
- 46525 Effect of failure to timely bring suit
- 46526 Disposition of amount of judgment
- 46527 Interest allowed on judgment
- 46528 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 46541 Erroneous refunds; actions
- 46542 Place of trial
- 46543 Rules of procedure, etc
- 46544 Interest on erroneous refunds
Article 4 Cancellations
Chapter 6. Administration | (View entire chapter)
Article 1 General Provisions
- 46601 Enforcement by Board; rules and regulations
- 46602 Requirement to keep records
- 46603 Examination of records
- 46604 Employees and representatives of Board
- 46605 Certificate of notice
- 46606 Information confidential; tax preparer
Article 2 The California Taxpayers' Bill of Rights
- 46611 Administration
- 46612 Taxpayers' Rights Advocate
- 46613 Education and information program
- 46614 Annual hearing for taxpayer proposals
- 46615 Preparation of statements by board
- 46616 Limit on uses of revenue collected or assessed
- 46617 Evaluation of employee's contact with taxpayers
- 46618 Plan to timely resolve claims and petitions
- 46619 Procedures relating to review conferences
- 46620 Reimbursement to taxpayer
- 46621 Investigation for nontax administration purposes
- 46622 Settlement authority
- 46623 Release of levy
- 46623.5 Return of property
- 46624 Exemption from levy
- 46625 Claim for reimbursement of bank charges by taxpayer
- 46626 Preliminary notice to taxpayer prior to lien
- 46627 Disregard by board employee or officer
- 46628 Offers in compromise
Chapter 7. Disposition of Proceeds | (View entire chapter)
Chapter 8. Violations | (View entire chapter)
- 46701 Criminal penalties
- 46702 Penalties for other misconduct
- 46703 Penalty for willful evasion or attempt to evade payment of fee
- 46704 Penalty for misdemeanor violation
- 46705 Penalty for felony violation
- 46706 Statute of limitations
Chapter 9. Disclosure of Information | (View entire chapter)
Government Code Provisions
Government Code Provisions
Chapter 7.4. Oil Spill Response and Contingency Planning | (View entire chapter)
Article 1 General Provisions
- 8670.1 Citation of act
- 8670.2 Legislative findings and declarations
- 8670.3 Definitions
- 8670.4 Administrator for oil spill response
- 8670.5 Ensuring full and adequate response to oil spills
Article 6 The Oil Spill Prevention and Administration Fund
- 8670.38 Creation; "Fund"
- 8670.39 Administration
- 8670.40 Oil spill prevention and administration fee
- 8670.41 Nontank vessel fee
- 8670.42 Report to the Legislature
Article 7 Oil Spill Response Trust Fund
- 8670.46 Creation; "Fund"
- 8670.47 Administration
- 8670.47.5 Deposit of specified moneys in fund
- 8670.48 Oil Spill response fee; definitions; authorization of refunds; legislative intent
- 8670.48.5 Findings required as condition of increase in amount of fee
- 8670.50 Use of moneys from fund
- 8670.51 Payment of judgment by administrator; subrogation
- 8670.51.1 Designation of responsible party; claims in specified amounts; creation of advisory committee; statute of limitations; adoption of regulations; punitive damages