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Business Taxes Law Guide—Revision 2024
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 7. Disposition of Proceeds
46651. Manner of payment. 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 board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Oil Spill Prevention and Administration Fund or the Oil Spill Response Trust Fund.
46652. Source of refunds under this part. 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 refunds under this part.
46653. Refunds of excess moneys. (a) Except as provided in subdivision (c), the administrator shall direct the board to provide refunds of the excess money whenever the administrator makes both of the following determinations:
(1) The administrator determines, pursuant to subdivision (i) of Section 8670.48 of the Government Code, that the total amount in the Oil Spill Response Trust Fund, collected pursuant to Section 46052, exceeds the total of the amount specified in subdivision (a) of Section 46012.
(2) The administrator determines additional collection is not necessary to provide for the purposes specified in paragraphs (1) to (6), inclusive, and paragraph (8), of subdivision (k) of Section 8670.48 of the Government Code or to repay any draw upon the financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code or money borrowed pursuant to Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of Division 1 of Title 2 of the Government Code, including principal, interest, premium, fees, charges, or costs of any kind incurred in connection with those borrowings or that financial security.
(b) The board, as directed by the administrator pursuant to subdivision (a), shall refund the excess money in that fund to each person who paid the fee to the state in proportion to the amount that person paid into the fund during the preceding 12 monthly reporting periods in which there was a fee due, including the month in which the fund exceeded the amount specified in subdivision (a) of Section 46012.
(c) If the amount of money in the fund exceeds the amount specified in this section by 10 percent or less, the administrator is not required to order refunds pursuant to this section.
(d) Nothing in this section shall require the refund of excess fees more frequently than once each year.
History—Stats. 1993, Ch. 1190, in effect October 11, 1993, added "total of the" after "exceeds the" and substituted "any amounts determined … of Section 8670.48" for "there are no outstanding liabilities for oil spill cleanups or requirements for debt retirement incurred pursuant to Section 8670.53.15" after "Section 46012 and" in the first sentence; added ", as directed by the administrator," after "The board", and substituted "monthly reporting periods … the fund exceeded" for "months prior to the fund exceeding" after "the preceding 12" in the second sentence; substituted "this section by 10" for "subdivision (a) of Section 46012 by 2" after "amount specified in" in the third sentence; and added "Nothing in this … once each year" to the end of the section. Stats. 2007, Ch. 373 (AB 1220), in effect January 1, 2008, added subdivision (a) and "Except as provided in subdivision (c), … the following determinations:", and reformatted the former first sentence as new paragraphs (1) and (2) in subdivision (a), substituted "The administrator determines additional collection is not" for "and any amounts determined by the administrator to be" before "necessary to provide", added "and paragraph (8)," before "of subdivision (k)", substituted "or to repay any draw … or money borrowed" for "and, if the Treasurer has borrowed money" before "pursuant to Article 7.5", substituted "includings" for "and" and "incurred" for "imposed", added "or that financial security" after "those borrowings", and deleted last part of former first sentence which read: "remain outstanding or unpaid, any amounts the Treasurer has certified to the administrator are required for the purposes of paragraph (7) of subdivision (k) of Section 8670.48 of the Government Code, the administrator shall direct the board to provide refunds of the excess money.", rearranged former second, third, and fourth sentences as new subdivisions (b), (c), and (d), respectively; added ", pursuant to subdivision (a)," before "shall refund the excess"; and substituted "the administrator is not … to this section" for "refunds need not be ordered by the administrator".