{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46052","citation":"Rev. & Tax. Code, § 46052","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee [46051. - 46101.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-2"},{"name":"ARTICLE 1. Imposition of Fee [46051. - 46054.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-2/article-1"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>The fee imposed pursuant to Section <a href=\"/gov/8670.48\">8670.48</a> of the Government Code shall be administered and collected by the board in accordance with this part.</p>","text":"The fee imposed pursuant to Section 8670.48 of the Government Code shall be administered and collected by the board in accordance with this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-fee-46052","source":"California Legislative Information bulk export (pubinfo)"}