ARTICLE 7. Assessment and Collection of Charges

Article 7 enacted by Stats. 1939, Ch. 93.

§§ 3400–3434 · 38 sections

§ 3400 The charges directed to be levied by this article are necessary in the exercise of the police power of the State and to provide a means by which to supervise…
§ 3401 (a) The proceeds of charges levied, assessed, and collected pursuant to this article upon the properties of every person operating or owning an interest in the…
§ 3402 There shall annually be imposed upon the person operating each oil well in this state, or owning royalty or other interests in respect to the production from…
§ 3403 There shall annually be imposed upon the person operating each gas well in this state, or owning royalty or other interests with respect to the production from…
§ 3403.5 (a) The Legislature finds that there are underground storage facilities for gas that utilize depleted or partially depleted oil or gas reservoirs. Purchased…
§ 3403.6 (a) For the purposes of this section, “gravity-based energy storage well” has the same meaning as set forth in Section 3190. (b) To support the regulatory…
§ 3404 The charges authorized by this article are in addition to any and all charges, taxes, assessments, or licenses of any kind or nature paid by or upon the…
§ 3405 The department shall prescribe the form and contents of all reports for making the charge or for other purposes to carry out the intent and provisions of this…
§ 3406 Every person chargeable under this article, shall on or before March 15th of each year, file a report with the department. The report shall show all items of…
§ 3407 The department may, for good cause shown, by order entered upon its records, extend for not exceeding thirty days, the time for filing any report required by…
§ 3407.5 If the person filing the report required under Section 3406, by error or otherwise fails to include the full amount of oil or gas production in the report, the…
§ 3408 (a) If any person chargeable under this article fails or refuses to file with the department, within the time prescribed in this article, the verified report…
§ 3410 The department shall, on or before June 15th of each year, acting in conjunction with the Department of Finance, make an estimate of the amount of money which…
§ 3412 On or before June 15 of each year, the department shall determine the rate or rates that will produce the sums necessary to be raised as provided in Section…
§ 3413 Between the first of March and the 15th of June in each year, the department shall assess and levy the charges as provided in this article. The assessment…
§ 3417 The notice shall state: (a) That the assessment of property and levy of charges under this article has been completed. (b) That the records of assessments…
§ 3417.5 (a) The division shall send a notice to each operator subject to a fee pursuant to Section 3206 by April 1 of each year. The notice shall do both of the…
§ 3418 The department shall prepare each year a record called the “Record of Assessments and Charges” in which shall be entered each assessment and levy or charge…
§ 3419 On or before the first of July the department shall deliver to the State Controller the record of assessments and charges, certified to by the director, which…
§ 3420 (a) (1) No charges shall be levied for assessments on oil and gas production of less than ten dollars ($10). (2) The charges levied for assessments are due and…
§ 3421 Every payment on a delinquent charge shall be applied as follows: (a) First, to any interest due on the charge. (b) Second, to any penalty imposed by this…
§ 3423 (a) If any person fails to pay any charge or penalty imposed under this chapter at the time that it becomes due and payable, the amount thereof, including…
§ 3423.2 A warrant may be issued by the Controller or his or her duly authorized representative for the collection of any charges, interest and penalties and for the…
§ 3423.3 Notwithstanding any provisions of law to the contrary, the owner of said land may redeem from any execution sale within a period of three years upon payment of…
§ 3423.4 The sheriff shall receive, upon the completion of his or her services pursuant to a warrant, and the Controller is authorized to pay to him or her the same…
§ 3423.6 In the event that the lien of the charges, penalties or interest attaches to real property from which the oil or gas is extracted and more than one parcel of…
§ 3423.9 It is expressly provided that the remedies provided herein of the state shall be cumulative and that no action by the Controller shall be construed to be an…
§ 3424 All charges assessed and levied shall be paid to the State Treasurer upon the order of the Controller. The Controller shall record the payment of any charge.
§ 3425 Errors appearing upon the face of any assessment on the record of assessments, or overcharges may be corrected by the Controller, with the consent of the…
§ 3426 The Controller shall, on or before the thirtieth day of May next following the delinquency of any charge, bring an action in the name of the people of the…
§ 3427 The Attorney General shall commence and prosecute any such action to final judgment.
§ 3428 In such actions the record of assessments and charges, or a copy of so much thereof as is applicable, duly certified by the Controller, showing unpaid charges…
§ 3429 Payment of the penalties and charges, or the amount of the judgment recovered in the action, shall be made to the State Treasurer.
§ 3430 Any person claiming and protesting that the assessment made or charges assessed against him are void, in whole or in part, may bring an action against the…
§ 3431 Whenever an action is commenced under the provisions of Section 3430, a copy of the complaint and of the summons shall be served upon the treasurer or his…
§ 3432 (a) The Attorney General shall defend the action. (b) The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials, and appeals are…
§ 3433 Failure to begin the action within the time specified in section 3430 is a bar to recovery of the charges. In any such action the court may render judgment for…
§ 3434 (a) If the department determines between June 15, 2024, and March 1, 2025, that the estimate made pursuant to Section 3410 of the amount of money that will be…