8670.40.
(a) The California Department of Tax and Fee Administration shall collect an oil spill prevention and administration fee on crude oil, petroleum products, and renewable fuel, as described in subdivision (b), in State Board of Equalization shall collect a fee in an amount determined by the administrator to be sufficient to pay the reasonable regulatory costs to carry out the purposes set forth in subdivision (e), and a reasonable reserve for contingencies, in accordance with the following: contingencies. The annual assessment shall not exceed six and eight-tenths cents ($0.068) per barrel of crude oil or petroleum products. (1) Until September 30, 2021, the fee shall not exceed six and one-half cents ($0.065) per barrel of crude oil or petroleum products.
(2) Beginning October 1, 2021, the fee shall be eight and one-half cents ($0.085) per barrel of crude oil or petroleum products.
(3) Beginning January 1, 2022, the fee shall be eight and one-half cents ($0.085) per barrel of crude oil, petroleum products, or renewable fuel. The fee shall be adjusted on an annual basis pursuant to paragraph (9) of subdivision (b).
(b) (1) The oil spill prevention and administration fee shall be imposed upon a person owning crude oil at the time that the crude oil is received at a marine terminal within the state, by any mode of delivery that passed over, across, under, or through waters of the state, from within or outside the state, and upon a person who owns petroleum products at the time that those petroleum products are received at a marine terminal within the state, by any mode of delivery that passed over, across, under, or through waters of the state, from outside this state. The fee shall be collected by the marine terminal operator from the owner of the crude oil or petroleum products for based on each barrel of crude oil or petroleum products received. so received by means of a vessel operating in, through, or across the marine waters of the state. In addition, an operator of a pipeline shall pay the oil spill prevention and administration fee for each barrel of crude oil originating from a production facility in marine waters and transported in the state by means of a pipeline operating across, under, or through the marine waters of the state. The fees shall be remitted to the board by the terminal or pipeline operator on the 25th day of the month based upon the number of barrels of crude oil or petroleum products received at a marine terminal or transported by pipeline during the preceding month. A fee shall not be imposed pursuant to this section with respect to crude oil or petroleum products if the person who would be liable for that fee, or responsible for its collection, establishes that the fee has been collected by a terminal operator registered under this chapter or paid to the board with respect to the crude oil or petroleum product.
(2) The oil spill prevention and administration fee shall be imposed upon a person owning crude oil or petroleum products at the time that the crude oil or petroleum products are received at a refinery within the state by any mode of delivery that passed over, across, under, or through waters of the state, whether from within or outside the state. The refinery operator shall collect the fee from the owner of the crude oil or petroleum products for each barrel received.
(3) The oil spill prevention and administration fee shall be imposed upon a person owning renewable fuel at the following times:
(A) When it is received at a marine terminal within the state, by any mode of delivery that passed over, across, under, or through waters of the state, from whether within or outside the state. The marine terminal operator shall collect the fee from the owner of the renewable fuel for each barrel of renewable fuel received.
(B) When it is received at a refinery within the state, by any mode of delivery that passed over, across, under, or through waters of the state, whether from within or outside the state. The refinery operator shall collect the fee from the owner of the renewable fuel for each barrel of renewable fuel received.
(C) When it is received at a renewable fuel receiving facility within the state, by any mode of delivery that passed over, across, under, or through waters of the state, from outside the state. The renewable fuel receiving facility operator shall collect the fee from the owner of the renewable fuel for each barrel of renewable fuel received.
(D) When it is shipped from a renewable fuel production facility within the state, by any mode of transport that passes over, across, under, or through waters of the state. The renewable fuel production facility operator shall collect the fee from the owner of the renewable fuel for each barrel of renewable fuel shipped.
(4) (A) There is a rebuttable presumption that crude oil, petroleum products, or renewable fuel received at a marine terminal, refinery, or renewable fuel receiving facility, or shipments of a renewable fuel from a renewable fuel production facility have passed over, across, under, or through waters of the state. This presumption may be overcome by a marine terminal operator, refinery operator, renewable fuel receiving facility operator, renewable fuel production facility operator, or owner of the crude oil, petroleum products, or renewable fuel by showing that the crude oil, petroleum products, or renewable fuel did not pass over, across, under, or through waters of the state. Evidence to rebut the presumption may include, but shall not be limited to, documentation, including shipping documents, bills of lading, highway maps, rail maps, transportation maps, related transportation receipts, or another medium, that shows the crude oil, petroleum products, or renewable fuel did not pass over, across, under, or through waters of the state.
(B) Notwithstanding the petition for redetermination and claim for refund provisions of the Oil Spill Response, Prevention, and Administration Fees Law (Part 24 (commencing with Section 46001) of Division 2 of the Revenue and Taxation Code), the California Department of Tax and Fee Administration shall not do either of the following:
(i) Accept or consider a petition for redetermination of fees determined pursuant to this section if the petition is founded upon the grounds that the crude oil, petroleum products, or renewable fuel did or did not pass over, across, under, or through waters of the state.
(ii) Accept or consider a claim for a refund of fees paid pursuant to this section if the claim is founded upon the grounds that the crude oil, petroleum products, or renewable fuel did or did not pass over, across, under, or through waters of the state.
(C) The California Department of Tax and Fee Administration shall forward to the administrator an appeal of a redetermination or a claim for a refund of fees that is based on the grounds that the crude oil, petroleum products, or renewable fuel did or did not pass over, across, under, or through waters of the state.
(5) (A) The fees shall be remitted to the California Department of Tax and Fee Administration by the refinery operator, the marine terminal operator, or the renewable fuel receiving facility operator on the 25th day of the month based upon the number of barrels of crude oil, petroleum products, or renewable fuel received at a refinery, marine terminal, or renewable fuel receiving facility during the preceding month.
(B) The fees shall be remitted to the California Department of Tax and Fee Administration by the renewable fuel production facility operator on the 25th day of the month based upon the number of barrels of renewable fuel shipments from the renewable fuel production facility during the preceding month.
(6) The fee shall not be imposed pursuant to this section with respect to crude oil, petroleum products, or renewable fuel if the person who would be liable for that fee, or responsible for its collection, establishes that the fee has already been collected by a refinery operator, marine terminal operator, or the renewable fuel receiving facility operator, or renewable fuel production facility operator registered pursuant to Section 46101 of the Revenue and Taxation Code or paid to the California Department of Tax and Fee Administration.
(7) The oil spill prevention and administration fee shall not be collected by a marine terminal operator, refinery operator, renewable fuel receiving facility operator, or renewable fuel production facility operator, or imposed on the owner of crude oil, petroleum products, or renewable fuel if the fee has been previously collected or paid on the crude oil, petroleum products, or renewable fuel at another marine terminal, refinery, renewable fuel receiving facility, or renewable fuel production facility in this state. A marine terminal operator, refinery operator, or renewable fuel production facility receiving petroleum products derived from crude oil refined in the state, or receiving renewable fuel produced in the state, may presume the fee has been previously collected.
(8) (2) An owner of crude oil, petroleum products, or renewable fuel oil or petroleum products is liable for the fee until it has been paid to the California Department of Tax and Fee Administration, board, except that payment to a refinery operator, marine terminal operator, renewable fuel receiving facility operator, or renewable fuel production facility operator registered pursuant to Section 46101 of the Revenue and Taxation Code marine terminal operator registered under this chapter is sufficient to relieve the owner from further liability for the fee.
(9) (3) (A) On or before January 20, the administrator shall annually prepare a plan that projects revenues and expenses over three fiscal years, including the current year. Based on the plan, the administrator shall set the fee so that projected revenues, including any interest and inflation, interest, are equivalent to expenses as reflected in the current Budget Act and in the proposed budget submitted by the Governor. In setting the fee, the administrator may allow for a surplus if the administrator finds that revenues will be exhausted during the period covered by the plan or that the surplus is necessary to cover possible contingencies. The administrator shall notify the board of the adjusted fee rate, which shall be rounded to no more than four decimal places, to be effective the first day of the month beginning not less than 30 days from the date of the notification.
(B) (i) On July 1, 2023, and every July 1 thereafter, the administrator shall adjust the fee specified in subdivision (a) annually by a percentage amount equal to the increase or decrease in the California Consumer Price Index (CCPI) issued by the Department of Industrial Relations or by a successor agency. The resulting fee shall be rounded to the nearest one-tenth of one cent ($0.001). The first adjustment shall be by the percentage increase or decrease in the CCPI from October 2021 to October 2022. Subsequent annual adjustments shall be made relative to subsequent 12-month periods. For example, for the July 1, 2024, adjustment computation, the CCPI for October 2022 will be compared with the CCPI for October 2023. The incremental change shall be added to the associated fee for that year.
(ii) By March 1 of each year, the administrator shall notify the California Department of Tax and Fee Administration of the adjusted oil spill prevention and administration fee that will be in effect beginning the next fiscal year.
(c) The moneys collected pursuant to subdivision (a) shall be deposited into the fund.
(d) The California Department of Tax and Fee Administration board shall collect the fee and adopt regulations for implementing the fee collection program.
(e) The fee described in this section shall be collected solely for all of the following purposes:
(1) To implement oil spill prevention programs through rules, regulations, leasing policies, guidelines, and inspections and to implement research into prevention and control technology.
(2) To carry out studies that may lead to improved oil and renewable fuel spill prevention and response.
(3) To finance environmental and economic studies relating to the effects of oil and renewable fuel spills.
(4) To implement, install, and maintain emergency programs, equipment, and facilities to respond to, contain, and clean up oil and renewable fuel spills and to ensure that those operations will be carried out as intended.
(5) To respond to an imminent threat of a spill in accordance with the provisions of Section 8670.62 pertaining to threatened discharges. The cumulative amount of an expenditure for this purpose shall not exceed the amount of one hundred thousand dollars ($100,000) in a fiscal year unless the administrator receives the approval of the Director of Finance and notification is given to the Joint Legislative Budget Committee. Commencing with the 1993–94 fiscal year, and each fiscal year thereafter, it is the intent of the Legislature that the annual Budget Act contain an appropriation of one hundred thousand dollars ($100,000) from the fund for the purpose of allowing the administrator to respond to threatened oil spills.
(5) (6) To reimburse the California Department of Tax and Fee Administration for its reasonable board for costs incurred to implement this chapter and to carry out Part 24 (commencing with Section 46001) of Division 2 of the Revenue and Taxation Code.
(6) (7) To fund cover annual costs incurred by the Oiled Wildlife Care Network pursuant to Section 8670.40.5. established by Section 8670.37.5, including costs of training and field collection, and search and rescue activities, pursuant to subdivision (g) of Section 8670.37.5.
(f) The moneys deposited in the fund shall not be used for responding to a an oil spill.
(g) The moneys deposited in the fund shall not be used to provide a loan to any other fund.
(h) This section shall remain in effect only until January 1, 2015, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2015, deletes or extends that date.