Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 24.: PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES/Ch. 2.: CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee/Art. 1.: ARTICLE 1. Imposition of Fee/§ 46053.
California Statutes

§ 46053. — 46053. (Amended by Stats. 2021, Ch. 115, Sec. 93.)

California § 46053.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 24.PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
Ch. 2.CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee
Art. 1.ARTICLE 1. Imposition of Fee

This text of California § 46053. (46053. (Amended by Stats. 2021, Ch. 115, Sec. 93.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 46053. (2026).

Text

Any fees collected from an owner of crude oil, petroleum products, or renewable fuel pursuant to Section 46051 or 46052 that have not been remitted to the California Department of Tax and Fee Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.

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Legislative History

Amended by Stats. 2021, Ch. 115, Sec. 93. (AB 148) Effective July 22, 2021.
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California § 46053., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46053..