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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee
ARTICLE 2 - Registration
Section 46101.
Universal Citation:
CA Rev & Tax Code § 46101 (2021)
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46101.
(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.
(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.
(Amended by Stats. 2021, Ch. 115, Sec. 94. (AB 148) Effective July 22, 2021.)
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