Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2016
 

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 2. Registration

Section 46101

46101. Persons required to register with Board. (a) Every person who operates a refinery in this state, a marine terminal in waters of the state, or operates a pipeline to transport crude oil out of the state or petroleum products deletioninto the state shall register with the board for the purposes of Section 8670.48 of the Government Code.

(b) Every person who operates a refinery in this state or a marine terminal in waters of the state shall register with the board for the purposes of Section 8670.40 of the Government Code.

History.—Added by Stats. 1991, Ch. 300 (AB 1409), in effect August 1, 1991. Stats. 1992, Ch. 1313, in effect September 30, 1992, substituted "or any pipeline to transport crude oil out of the state" for "pursuant to Section 8670.2 of the Government Code" after "through marine waters". Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, replaced "an oil" with "a" after "Every person who operates", deleted "marine" after "marine terminal in", added "of the state" after "waters", deleted "across, under, or through marine waters or any pipeline" after ", or operates a pipeline", and added "or petroleum products" after "to transport crude oil". Stats. 2015, Ch. 108 (AB 815), in effect January 1, 2016, lettered first paragraph as subdivision (a), added "out of the state" after "transport crude oil", deleted "out of" after "petroleum products", added "into" before "the state shall register", and added "for the purposes of Section 8670.48 of the Government Code" after "with the board" in subdivision (a); and added subdivision (b).

Note.—Sec. 5 of Stats. 2015, Ch. 108 (AB 815), effective January 1, 2016, states, "It is the intent of the Legislature that the State Board of Equalization collect the oil spill prevention and administration fee imposed on crude oil or petroleum products pursuant to Section 8670.40 of the Government Code only upon first delivery to a refinery or marine terminal, as described in subdivision (b) of Section 8670.40 of the Government Code, and not upon subsequent movement of that same crude oil or petroleum products derived after that first delivery."