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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Marine Invasive Species Fee Collection Law > Revenue and Taxation Code > entire chapter

Marine Invasive Species Fee Collection Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22.5.

Marine Invasive Species Fee Collection Law

Revenue and Taxation Code

(Part 22.5, Division 2, Revenue and Taxation Code)

Enacted Statutes 2000, Chapter 110 (AB 2380), in effect July 10, 2000.

44000. Title. This part shall be known, and may be cited, as the Marine Invasive Species Fee Collection Law.

History—Stats. 2003, Ch. 491 (AB 433), in effect January 1, 2004, substituted "Marine Invasive Species Fee Collection Law" for "Ballast Water Management Fee Law."

44001. "Department." For purposes of this part, "department" means the California Department of Tax and Fee Administration.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "means" and "California Department of Tax and Fee Administration" for "State Board of Equalization" after "means".

44002. Definitions. The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be governed by the definitions specified in Section 71200 of the Public Resources Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2.

44003. Administration and collection of fees. The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section 55001) of Division 2.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "in accordance".

44004. Registration. Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout.

44005. Due date. Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.

History—Stats. 2003, Ch. 491 (AB 433), in effect January 1, 2004, substituted "44006" for "44005." Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" or "department’s" for "board" or "board’s" respectively, throughout.

44006. Returns. In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other period set by the department. The return shall identify each vessel voyage and each port of call in California for which a ballast water report is required to be filed with the State Lands Commission, pursuant to Section 71205 of the Public Resources Code, during the period covered by the return. If the department authorizes the filing of a return, the fees must be paid to the department by the end of the calendar month following the end of the return reporting period.

History—Stats. 2001, Ch. 159 (SB 662), deleted "a" after "fees must be" in third sentence, effective January 1, 2002. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout.

44007. Payment. All fees, interest, and penalties imposed and all fees required to be paid to the state pursuant to Section 71215 of the Public Resources Code shall be paid in the form of remittances payable to the department. The department shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Marine Invasive Species Control Fund.

History—Stats. 2003, Ch. 491 (AB 433), in effect January 1, 2004, substituted "Marine Invasive" for "Exotic." Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout.

44008. Effective date. [Repealed by Stats. 2006, Ch. 292 (SB 497), in effect January 1, 2007.]