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.

Special Notices

Information About

  • Program Information
  • Frequently Asked Questions

Registration

Rates

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Websites

Contact Us

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

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions