Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 46016

46016. "Marine facility." "Marine facility" means any facility of any kind, other than a vessel, which is or was used for the purposes of exploring for, drilling for, producing, storing, handling, transferring, processing, refining, or transporting crude oil or petroleum products and is located in marine waters, or is located where a discharge could impact marine waters unless the facility, (1) is subject to Chapter 6.67 (commencing with Section 25270) or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code or, (2) is placed on a farm, nursery, logging site, small craft refueling dock as defined in Section 8670.3 of the Government Code, or construction site and does not exceed 20,000 gallons in a single storage tank. For the purposes of this part, a drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform is a "marine facility."

History.—Stats. 1991, Ch. 115, in effect January 1, 1992, substituted ", (1) is" for "is, (1)" after "unless the facility" in the first sentence; added "site, small craft marina" after "nursery, logging" in the second sentence; and added "For the purposes of this part, a small craft . . . sized boat slips." as the third sentence. Stats. 2004, Ch. 796 (SB 1742), in effect January 1, 2005, replaced "small craft marina" with "small craft refueling dock as defined in Section 8670.3 of the Government Code," and deleted second sentence providing "For purposes of . . . sized boat slips."