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Business Taxes Law Guide – Revision 2022
 

Oil Spill Response, Prevention, and Administration Fees Law and Government Code

Revenue and Taxation Code

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

Table of Contents


Revenue and Taxation Code Provisions


Chapter 1. General Provisions and Definitions | (View entire chapter)


Chapter 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee | (View entire chapter)

Article 1. Imposition of Fee

Article 2. Registration


Chapter 3. Determinations | (View entire chapter)

Article 1. Returns and Payments

Article 1.1. Payment by Electronic Funds Transfer

Article 2. Deficiency Determinations

Article 3. Determinations If No Return Made

Article 4. Jeopardy Determinations

Article 5. Redeterminations


Chapter 4. Collection of Fee | (View entire chapter)

Article 1. Security for Fee

Article 2. Suit for Fee

Article 3. Judgment for Fee

Article 4. Warrant for Collection

Article 5. Seizure and Sale

Article 6. Successor Withholding and Liability

Article 7. Miscellaneous


Chapter 5. Overpayments and Refunds | (View entire chapter)

Article 1. Claim for Refund

Article 2. Suit for Refund

Article 3. Recovery of Erroneous Refunds

Article 4. Cancellations


Chapter 6. Administration | (View entire chapter)

Article 1. General Provisions

Article 2. The California Taxpayers' Bill of Rights


Chapter 7. Disposition of Proceeds | (View entire chapter)


Chapter 8. Violations | (View entire chapter)


Chapter 9. Disclosure of Information | (View entire chapter)


Government Code Provisions


Chapter 7.4. Oil Spill Response and Contingency Planning | (View entire chapter)

Article 1. General Provisions

Article 6. The Oil Spill Prevention and Administration Fund

Article 7. Oil Spill Response Trust Fund


Index