2005 California Revenue and Taxation Code Sections 46051-46054 Article 1. Imposition of Fee

46051.  The fee imposed pursuant to Section 8670.40 of the
Government Code shall be administered and collected by the board in
accordance with this part.
46052.  The fee imposed pursuant to Section 8670.48 of the
Government Code shall be administered and collected by the board in
accordance with this part.
46053.  Any fees collected from an owner of crude oil or petroleum
products pursuant to Section 46051 or 46052 which have not been
remitted to the board shall be deemed a debt owed to the State of
California by the person required to collect and remit fees.
46054.  (a) Whenever the administrator, in consultation with the
board, estimates that the amount in the Oil Spill Response Trust
Fund, collected pursuant to Section 46052, will reach the amount
specified in subdivision (a) of Section 46012, and the money in that
fund is not required for the purposes specified in subdivision (k) of
Section 8670.48 of the Government Code, the board shall notify the
feepayers that, as of the first of the month following the
notification, the fee will not be imposed.  In no event shall the fee
cease to be imposed if the Treasurer has borrowed money pursuant to
Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of
Division 1 of Title 2 of the Government Code, and principal,
interest, premium, fees, charges, or costs of any kind imposed in
connection with those borrowings remain outstanding or unpaid, unless
the Treasurer has certified to the administrator that the continued
imposition of the fee is not required for the purposes specified in
paragraph (7) of subdivision (k) of Section 8670.48 of the Government
Code.
   (b) Whenever the fee has ceased to be imposed in accordance with
subdivision (a) and the administrator, in consultation with the
board, determines that either (1) the amount in the Oil Spill
Response Trust Fund is less than or equal to 95 percent of the amount
specified in subdivision (a) of Section 46012, or (2) additional
money is required for the purposes specified in subdivision (k) of
Section 8670.48 of the Government Code, the board shall notify the
feepayers that, as of the first of the month following the
notification, the fee will be imposed.