Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]

  ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. )

CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee [46051 - 46101]

  ( Chapter 2 added by Stats. 1991, Ch. 300, Sec. 6. )

ARTICLE 2. Registration [46101- 46101.]
  ( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. )

46101.
  

(a) Every person who operates a refinery in this state, a marine terminal in waters of the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the board for the purposes of Section 8670.48 of the Government Code.

(b) Every person who operates a refinery in this state or a marine terminal in waters of the state shall register with the board for the purposes of Section 8670.40 of the Government Code.

(Amended by Stats. 2015, Ch. 108, Sec. 4. (AB 815) Effective January 1, 2016.)

RTCRevenue and Taxation Code - RTC2