Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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. Every person who operates an oil refinery in this state, a marine terminal in marine waters, or operates a pipeline across, under, or through marine waters or any pipeline to transport crude oil out of the state shall register with the board.
History.—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".