PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]
Part 24 added by Stats. 1991, Ch. 300, Sec. 6.
§§ 46001–46751 · 158 sections
CHAPTER 1. General Provisions and Definitions §§ 46001–46029 · 24 sections
- § 46001 This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.
- § 46001.5 (a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the…
- § 46002 The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing…
- § 46003 Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
- § 46004 The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed…
- § 46005 Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to…
- § 46006 “Administrator” means the person appointed by the Governor pursuant to Section 8670.4 of the Government Code to implement the Lempert-Keene-Seastrand Oil Spill…
- § 46007 “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of…
- § 46008 “Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel.
- § 46009 “Board” or “department” means the California Department of Tax and Fee Administration.
- § 46010 “Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or…
- § 46011 (a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters: (1) A building, structure,…
- § 46012 “Designated amount” means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following: (a)…
- § 46013 “Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.
- § 46017 “Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this…
- § 46020 “Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited…
- § 46021 “Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other…
- § 46022 “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.
- § 46023 “Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and…
- § 46024 (a) “Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with…
- § 46025 “Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not…
- § 46027 “State waters” or “waters of the state” means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state…
- § 46028 “Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
- § 46029 “Vessel” means a tanker or barge as defined in this chapter.
CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee §§ 46051–46101 · 5 sections
ARTICLE 1. Imposition of Fee §§ 46051–46054 · 4 sections
- § 46051 The fee imposed pursuant to Section 8670.40 of the Government Code shall be administered and collected by the board in accordance with this part.
- § 46052 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.
- § 46053 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…
- § 46054 (a) The board shall notify the feepayers that, as of the first of the month following the notification, no fee shall be imposed whenever the administrator, in…
ARTICLE 2. Registration § 46101 · 1 section
- § 46101 (a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or…
CHAPTER 3. Determinations §§ 46151–46357 · 36 sections
ARTICLE 1. Returns and Payments §§ 46151–46159 · 12 sections
- § 46151 (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly…
- § 46152 The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151…
- § 46153 (a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or…
- § 46153.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 46154 (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made…
- § 46154.1 If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall…
- § 46154.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 46156 (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
- § 46157 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 46157.5 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or…
- § 46158 (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 46159 (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 46160–46163 · 4 sections
- § 46160 (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 46161 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
- § 46162 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 46163 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Deficiency Determinations §§ 46201–46205 · 5 sections
- § 46201 (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount…
- § 46202 The department shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
- § 46203 Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency…
- § 46204 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 46205 If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer has consented in writing to…
ARTICLE 3. Determinations If No Return Made §§ 46251–46255 · 5 sections
- § 46251 If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall be made for the period or periods…
- § 46252 In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 46253 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 46254 If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent…
- § 46255 Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
ARTICLE 4. Jeopardy Determinations §§ 46301–46303 · 3 sections
- § 46301 If the board believes that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due,…
- § 46302 The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section…
- § 46303 (a) In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
ARTICLE 5. Redeterminations §§ 46351–46357 · 7 sections
- § 46351 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any…
- § 46352 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 46353 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so…
- § 46354 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 46355 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
- § 46356 All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) are due and payable…
- § 46357 Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 46202.
CHAPTER 4. Collection of Fee §§ 46401–46467 · 29 sections
ARTICLE 1. Security for Fee §§ 46401–46407 · 7 sections
- § 46401 (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it such…
- § 46402 If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against the feepayer which…
- § 46403 After receiving the notice, the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
- § 46404 All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,…
- § 46405 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
- § 46406 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
- § 46407 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines, upon…
ARTICLE 2. Suit for Fee §§ 46411–46412 · 2 sections
- § 46411 The board may bring any legal actions as are necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney…
- § 46412 In any suit brought to enforce the rights of the state with respect to fees, a certificate by the board showing the delinquency shall be prima facie evidence…
ARTICLE 3. Judgment for Fee §§ 46421–46422 · 2 sections
- § 46421 (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties…
- § 46422 (a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
ARTICLE 4. Warrant for Collection §§ 46431–46433 · 3 sections
- § 46431 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or the last recording or filing of a…
- § 46432 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services…
- § 46433 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue…
ARTICLE 5. Seizure and Sale §§ 46441–46444 · 4 sections
- § 46441 Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of the…
- § 46442 (a) Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the…
- § 46443 At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the…
- § 46444 If, upon the sale, the moneys received exceed the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess…
ARTICLE 6. Successor Withholding and Liability §§ 46451–46454 · 4 sections
- § 46451 If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns…
- § 46452 (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she shall become personally liable for the…
- § 46453 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or…
- § 46454 The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed…
ARTICLE 7. Miscellaneous §§ 46461–46467 · 7 sections
- § 46461 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or the Attorney General constitutes an election by the…
- § 46462 (a) The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of the following…
- § 46463 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
- § 46464 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest…
- § 46464.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 46464 an…
- § 46466 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under…
- § 46467 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
CHAPTER 5. Overpayments and Refunds §§ 46501–46551 · 24 sections
ARTICLE 1. Claim for Refund §§ 46501–46507 · 11 sections
- § 46501 (a) If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or…
- § 46501.5 When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed…
- § 46502 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which…
- § 46502.1 (a) The limitation period specified in Section 46502 shall be suspended during any period of the person’s life that the person is financially disabled. (b) (1)…
- § 46502.2 Notwithstanding Section 46502, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 46502.3 (a) A claim for refund that is otherwise valid under Sections 46502 and 46503 that is made in the case in which the amount of fee determined has not been paid…
- § 46503 Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
- § 46504 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
- § 46505 Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, the service to be made as…
- § 46506 Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section…
- § 46507 (a) If the board determines that any overpayment has been made intentionally or by reasons of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 2. Suit for Refund §§ 46521–46528 · 8 sections
- § 46521 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
- § 46522 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
- § 46523 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
- § 46524 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 46525 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged…
- § 46526 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be…
- § 46527 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
- § 46528 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in…
ARTICLE 3. Recovery of Erroneous Refunds §§ 46541–46544 · 4 sections
- § 46541 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
- § 46542 In any action brought pursuant to subdivision (a) of Section 46541, the court may, with the consent of the Attorney General, order a change in the place of…
- § 46543 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, and the provisions of the Code of Civil Procedure…
- § 46544 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees nor any party related to that…
ARTICLE 4. Cancellations § 46551 · 1 section
- § 46551 (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount…
CHAPTER 6. Administration §§ 46601–46628 · 30 sections
ARTICLE 1. General Provisions §§ 46601–46607.4 · 11 sections
- § 46601 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
- § 46602 Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
- § 46603 The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part.
- § 46604 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
- § 46605 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
- § 46606 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 46607 (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
- § 46607.1 A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or…
- § 46607.2 (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
- § 46607.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.
- § 46607.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 46611–46628 · 19 sections
- § 46611 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 46612 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 46613 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers…
- § 46614 The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals…
- § 46615 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 46616 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 46617 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
- § 46618 The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-oriented groups, develop a…
- § 46619 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 46620 (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 46621 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 46622 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 46623 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 46623.5 (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
- § 46624 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
- § 46625 (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred by…
- § 46626 (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with…
- § 46627 (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an…
- § 46628 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final fee liability. (b) For purposes of this section,…
CHAPTER 7. Disposition of Proceeds §§ 46651–46653 · 3 sections
- § 46651 All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Sections 46051 and 46052 shall be paid to the…
- § 46652 The money in the Oil Spill Prevention and Administration Fund and the Oil Spill Response Trust Fund shall, upon order of the Controller, be drawn therefrom for…
- § 46653 (a) Except as provided in subdivision (c), the administrator shall direct the board to provide refunds of the excess money whenever the administrator makes…
CHAPTER 8. Violations §§ 46701–46706 · 6 sections
- § 46701 Any person who refuses to furnish any return required to be made, or who refuses to furnish a supplemental return or other data required by the board, is…
- § 46702 Any person who knowingly or willfully files a false return with the board, and any person who refuses to permit the board or any of its representatives to make…
- § 46703 Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.
- § 46704 Every person convicted for a violation of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a…
- § 46705 Every person convicted of a felony for a violation of this part for which another punishment is not specifically provided for in this part shall be punished by…
- § 46706 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
CHAPTER 9. Disclosure of Information § 46751 · 1 section
- § 46751 (a) The California Department of Tax and Fee Administration shall provide any and all information obtained under this part to the administrator. (b) The…