Oil Spill Response, Prevention, and Administration Fees
The program was established to collect a fee based on the movement of crude oil into this state via marine terminal and/or pipeline (where the pipeline crosses under, across, or through marine waters).
The program also assesses a fee on petroleum products received from outside this state at a marine terminal. The terminal operator or pipeline operator is required to collect the fee from the owner of the product and remit the fees to the Board of Equalization.
- New Reporting and Registration Requirements for Oil Spill Prevention and Administration Fee
- Important Information about Collecting Reimbursement for the Oil Spill Prevention and Administration Fee
- Oil Spill Prevention and Administration Fee Increase
- Program Information
- Frequently Asked Questions
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088