§ 46444. — 46444. (Amended by Stats. 1996, Ch. 860, Sec. 21.)

California § 46444.

• Jurisdiction: California
• 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. 4.: CHAPTER 4. Collection of Fee
• Art. 5.: ARTICLE 5. Seizure and Sale

Text

If, upon the sale, the moneys received exceed the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess to him or her and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the feepayer is not available, the
board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the feepayer, his or her heirs, successors, or assigns.

Legislative History

Amended by Stats. 1996, Ch. 860, Sec. 21. Effective January 1, 1997.