46051-46054
REVENUE AND TAXATION CODE
SECTION 46051-46054
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) The board shall notify the feepayers that, as of the
first of the month following the notification, no fee shall be
imposed whenever the administrator, in consultation with the board,
and with the approval of the Treasurer, determines that the amount in
the Oil Spill Response Trust Fund, collected pursuant to Section
46052, is equal to the amount specified in subdivision (a) of Section
46012, and the collection of the fee is not required for any of the
following purposes:
(1) The purposes specified in subdivision (k) of Section 8670.48
of the Government Code.
(2) To repay any draw on a financial security obtained by the
Treasurer pursuant to subdivision (o) of Section 8670.48 of the
Government Code, including any principal, interest, premium, fees,
charges, or costs of any kind incurred in connection with that
financial security.
(3) To repay any borrowing by the Treasurer 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, including any principal, interest,
premium, fees, charges, or costs of any kind incurred in connection
with that borrowing.
(b) Whenever the fee has ceased to be imposed in accordance with
subdivision (a), the administrator may direct the board to resume
collection of the fee, if the administrator, in consultation with the
board, pursuant to paragraph (1) of subdivision (f) of Section
8670.48 of the Government Code, makes one of the following
determinations:
(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.
(2) Additional money is required for the purposes specified in
subdivision (k) of Section 8670.48 of the Government Code.
(3) That revenue is necessary to repay any draw on a financial
security obtained by the Treasurer pursuant to subdivision (o) of
Section 8670.48 of the Government Code or any borrowing by the
Treasurer pursuant to Article 7.5 (commencing with Section 8670.53.1)
of the Government Code, including any principal, interest, premium,
fees, charges, or costs of any kind incurred in connection with those
borrowings or that financial security.
(c) If the administrator directs the board to resume collection of
the fee, the board shall notify the feepayers, upon the first of the
month following the notification, that the fee will be imposed.