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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 1 > entire chapter

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 1. General Provisions and Definitions

Chapter 1. General Provisions and Definitions

46001. Citation of part. This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.

46001.5. Adoption of regulations; emergency regulations. (a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code).

(b) An emergency regulation adopted pursuant to amendments made to this part by Senate Bill 861 of the 2013–14 Regular Session or by Assembly Bill 148 of the 2021–22 Regular Session shall be deemed an emergency and necessary to avoid serious harm to the public peace, health, safety, or general welfare for the purposes of Sections 11346.1 and 11349.6 of the Government Code, and the California Department of Tax and Fee Administration is hereby exempt from the requirement that it describe facts showing the need for immediate action and from review by the Office of Administrative Law.

History—Added by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014. Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, substituted "California Department of Tax and Fee Administration" for "board" throughout; added "or by Assembly Bill 148 of the 2021–22 Regular Session" after "2013-2014 Regular Session" in subdivision (b).

46002. Collection and administration of fees. 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 with Section 8670.1) of Division 1 of Title 2 of the Government Code and this part.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, deleted "Code, unless expressly otherwise provided by the definitions contained in" after "Title 2 of the Government" and added "Code and" before "this part."

46003. Definitions in chapter govern construction of part. Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.

46004. Construction as restatements and continuations. 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 as restatements and continuations and not as new enactments.

46005. Actions commenced before this part not affected. 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 the provisions on this part as far as possible.

46006. "Administrator." "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 Prevention and Response Act (Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code).

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "person" for "chief deputy director of the Department of Fish and Game" after "Administrator" means the" and added "to implement the Lempert-Keene-Seastrand Oil Spill … of the Government Code)" after "8670.4 of the Government Code".

46007. "Barge." "Barge" means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, replaced former provisions which read, "any relatively flat-bottomed, waterborne vessel which is propelled by being pulled or pushed by another vessel, and is constructed or adapted to carry crude oil or petroleum products in commercial quantities as cargo." Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, substituted "a vessel carrying" for "vessels that carry" after "Barge means", added ", petroleum products, or renewable fuel" after "oil".

46008. "Barrel." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46008. "Barrel." "Barrel" means 42 gallons of crude oil, petroleum products, or renewable fuel.

History—Added by Stats. 2015, Ch. 108 (AB 815), in effect January 1, 2016. Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, deleted "or," after "oil" and added ", or renewable fuel" after "petroleum products".

46009. "Board" or "Department." "Board" or "department" means the California Department of Tax and Fee Administration.

History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, added "or "department"" after "Board" and substituted "California Department of Tax and Fee Administration." for "State Board of Equalization." after "means the".

46010. "Crude oil." "Crude oil" means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, added ", and including substances that enhance, cut, thin, or reduce viscosity".

46011. "Discharge." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46011. "Facility." (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, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation.

(2) A marine terminal.

(3) A pipeline that transports oil.

(4) A railroad that transports oil as cargo.

(5) A drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform.

(6) A renewable fuel production facility.

(7) A renewable fuel receiving facility.

(b) "Facility" does not include any of the following:

(1) A vessel, except a vessel located and used for any purpose described in paragraph (5) of subdivision (a).

(2) An owner or operator subject to Chapter 6.67 (commencing with Section 25270) of or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code.

(3) Operations on a farm, nursery, logging site, or construction site that are either of the following:

(A) Do not exceed 20,000 gallons in a single storage tank.

(B) Have a useable tank storage capacity not exceeding 75,000 gallons.

(4) A small craft refueling dock.

History—Added by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014. Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, added paragraphs (6) and (7) to subdivision (a).

46012. "Designated amount." "Designated amount" means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following:

(a) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be retained in the Oil Spill Response Trust Fund as cash.

(b) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be accessible in the Oil Spill Response Trust Fund in the form of financial security obtained by the Treasurer.

History—Stats. 1993, Ch. 1190, in effect October 11, 1993, added ", adjusted for inflation," after "Fifty million dollars ($50,000,000)" in subdivision (b). Stats. 1995, Ch. 940, in effect January 1, 1996, substituted "one hundred nine million seven hundred fifty thousand dollars ($109,750,000)" for "one hundred million dollars ($100,000,000), adjusted for inflation after January 1, 1991" after "amount equal to" in the first paragraph; substituted "Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000)" for "Fifty million dollars ($50,000,000)" before "shall be retained" and deleted ", adjusted for inflation" after "Fund as cash" in subdivision (a); substituted "Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000)" for "Fifty million dollars ($50,000,000), adjusted for inflation" before "shall be accessible" in subdivision (b); and added subdivision (c). Stats. 1996, Ch. 362, in effect January 1, 1997, deleted a comma after "($54,875,000)" in subdivision (b) and deleted subdivision (c) which read: "Commencing June 30, 2003, the amounts designated in this section shall be adjusted for inflation as specified in paragraph (3) of subdivision (h) of Section 8670.48 of the Government Code."

46013. "Feepayer." "Feepayer" means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, deleted "who may be" after "any person".

46014. "Independent crude producer." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46015. "Local government." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46016. "Marine facility." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46017. "Marine terminal." "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 part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, deleted "marine" after ""Marine terminal" means any", and deleted "the" after "For" and substituted "(n)" for "(k)" after "defined in subdivision" both in the second sentence. Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, deleted "or," after "oil" and added ", or renewable fuel" after "petroleum products" in the first sentence.

46018. "Marine waters." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46018. "Oil." [Repealed by Stats. 2015, Ch. 108 (AB 815), in effect January 1, 2016.]

46019. "Operator." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46020. "Person." "Person" means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. "Person" also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.

History—Stats. 1994, Ch. 1200, in effect September 30, 1994, added "limited liability company," after "partnership,".

46021. "Petroleum products." "Petroleum products" means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and alcohol fuels containing petroleum products.

46022. "Pipeline." "Pipeline" means any pipeline used at any time to transport crude oil or petroleum products.

46023. "Refinery." "Refinery" means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "that" for "or location which" after "Refinery" means a facility". Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, added ", and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities" after "asphalt".

46024. "Responsible party" or "party responsible." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46024. "Renewable fuel." (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 other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product.

(b) "Renewable fuel production facility" means a facility that produces renewable fuel for blending or shipment.

(c) "Renewable fuel receiving facility" means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility.

History—Added by Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021.

46025. "Spill." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46025. "Ship," "shipment," or "shipped". " "Ship," "shipment," or "shipped" means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.

History—Added by Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021.

46026. "State Interagency Oil Spill Committee." (a) " State Interagency Oil Spill Committee" means the committee established pursuant to Article 3.5 (commencing with Section 8574.1) of Chapter 7 of Division 1 of Title 2 of the Government Code.

(b) This section shall remain in effect only until January 1, 2012, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2012, deletes or extends that date.

History—Stats. 2011, Ch. 133 (AB 120), in effect July 26, 2011, designated the first paragraph as subdivision (a) and added subdivision (b).

46027. "State oil spill contingency plan." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

46027. "State waters" or "waters of the state." "State waters" or "waters of the state" means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state but does not include groundwater.

History—Added by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.

46028. "Tanker." "Tanker" means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "a self-propelled vessel that is" for "any self-propelled, waterborne vessel" after "Tanker" means", deleted "crude" after "for the carriage of", and deleted "or petroleum products" after "oil". Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, added "waterborne" after "self-propelled" and deleted "that is," after "vessel".

46029. "Vessel." "Vessel" means a tanker or barge as defined in this chapter.