BlackletterCalifornia law

Revenue and Taxation Code § 46053

ARTICLE 1. Imposition of Fee

Current as of September 28, 2026Rev. & Tax. Code, § 46053Official source ↗

Amended by Stats. 2021, Ch. 115, Sec. 93. (AB 148) Effective July 22, 2021.

Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.