2005 California Revenue and Taxation Code Sections 46651-46653 CHAPTER 7. DISPOSITION OF PROCEEDS

46651.  All fees, interest, and penalties imposed and all amounts of
fee required to be paid to the state pursuant to Sections 46051 and
46052 shall be paid to the board in the form of remittances payable
to the State Board of Equalization of the State of California.  The
board shall transmit the payments to the Treasurer to be deposited in
the State Treasury to the credit of the Oil Spill Prevention and
Administration Fund or the Oil Spill Response Trust Fund.
46652.  The money in the Oil Spill Prevention and Administration
Fund and the Oil Spill Response Trust Fund shall, upon order of the
Controller, be drawn therefrom for refunds under this part.
46653.  Whenever the total amount in the Oil Spill Response Trust
Fund, collected pursuant to Section 46052, exceeds the total of the
amount specified in subdivision (a) of Section 46012 and any amounts
determined by the administrator to be necessary to provide for the
purposes specified in paragraphs (1) to (6), inclusive, of
subdivision (k) of Section 8670.48 of the Government Code and, 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, any amounts the Treasurer has certified
to the administrator are required for the purposes of paragraph (7)
of subdivision (k) of Section 8670.48 of the Government Code, the
administrator shall direct the board to provide refunds of the excess
  money.  The board, as directed by the administrator, shall refund
the excess money in that fund to each person who paid the fee to the
state in proportion to the amount that person paid into the fund
during the preceding 12  monthly reporting periods in which there was
a fee due, including the month in which the fund exceeded the amount
specified in subdivision (a) of Section 46012.  If the amount of
money in the fund exceeds the amount specified in this section by 10
percent or less, refunds need not be ordered by the administrator.
Nothing in this section shall require the refund of excess fees more
frequently than once each year.