Oil Spill Response, Prevention, and Administration Fees
The oil spill prevention and response fees fund oil spill cleanup and prevention efforts in California. Crude oil travels through the state via marine terminals, pipelines, and railways, and the oil spill response, prevention and administration fees ensure California will be ready to react in the case of any oil spill emergencies.
In 2014, Senate Bill 861 (Stats. 2014, Ch. 35) expanded the fee programs to cover all modes of delivery and all waters of the state, not just deliveries by vessel to marine terminals
Terminal and refinery operators are required to collect the oil spill prevention fees from the owner of the crude oil or petroleum products for each barrel received and remit payment to the Board of Equalization.
The oil spill response fee is currently not imposed; however, there is an annual reporting requirement.
- Collecting Reimbursement for the Oil Spill Prevention and Administration Fee
- Fuel Grade Ethanol and Biodiesel Blends are Subject to Oil Spill Response, Prevention and Administration Fees
- 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
- Oil Spill Response Fee Annual Information Return, BOE-501-IR
- Oil Spill Prevention and Administration Fee Return, BOE-501-OA
- Oil Spill Response Fee Return, BOE-501-OR
- Oil Spill Response, Prevention, and Administration Fees Law
- Oil Spill Response, Prevention, and Administration Fees Regulations
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