GroundRules
RTC § 46053
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]
- CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee [46051. - 46101.]
- ARTICLE 1. Imposition of Fee [46051. - 46054.]
Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.
Collected 2026-09-14T05:56:33Z. Source file · JSON