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Business Taxes Law Guide—Revision 2025

Oil Spill Response, Prevention, and Administration Fees Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)

Chapter 4.5. Oil Spill Prevention and Response Fees (View entire chapter)

Article 3. Definitions

Article 4. Relief of Liability, Records, and Payment