California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 443 — The property statement shall also show: (a) The county where the property is taxable.
• § 443.1 — If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property reported on the statement, the full value of
• § 445 — The property statement shall show a description of property, in the detail required.
• § 448 — The property statement shall show all information as of 12:01 a.
• § 45001 — This part shall be known, and may be cited, as the Integrated Waste Management Fee Law.
• § 45002 — The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100)
• § 45003 — Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.
• § 45004 — The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not
• § 45005 — Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to this part as far as possible.
• § 45006 — “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state
• § 45007 — “Board” or “department” means the California Department of Tax and Fee Administration.
• § 45008 — “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.
• § 45009 — “Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.
• § 4501 — The definitions in this chapter shall govern the construction of this part.
• § 4502 — “Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or may be payable pursuant to Sections 261
• § 4503 — “Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.
• § 4504 — “Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default.
• § 4505 — “Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the right to receive all amounts in respect of a
• § 45051 — The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.
• § 451 — All information requested by the assessor or furnished in the property statement shall be held secret by the assessor.
• § 45101 — Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall reg
• § 45102 — The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, tak
• § 4511 — Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certi
• § 4512 — In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund.
• § 4513 — Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this part.
• § 45151 — (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar month following the quarterly period for
• § 45152 — (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under thi
• § 45152.5 — (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or p
• § 45153 — (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section
• § 45153.5 — (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subd
• § 45155 — (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding
• § 45156 — (a) If the department finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglec
• § 45156.5 — (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or dela
• § 45157 — (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees im
• § 45158 — (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount
• § 45160 — (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by t
• § 45161 — If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the perso
• § 45162 — (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telepho
• § 45163 — (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the b
• § 452 — (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the specific wording, to be used by
• § 45201 — (a) If the department is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has been filed or no payment or payments of the
• § 45202 — Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of a determination of an additional amount
• § 45203 — If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to the service of the notice after that time,
• § 4521 — Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with
• § 4522 — For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shal
• § 4523 — The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a minimum of 3 percent of the proceeds from that sale
• § 4524 — (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax collector shall pay that amount to the holder of
• § 4525 — The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax c
• § 4526 — A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.
• § 4527 — (a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount equal to the purchase price of the tax certificate, togeth
• § 4528 — (a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale, or a bulk sale.
• § 4529 — The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the sale, a description of the parcel, the name of the
• § 453 — The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable pr
• § 4530 — Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in physical form, or by electronic transfer, if that tax ce
• § 45301 — Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition for a redetermination thereof within 30 days aft
• § 45302 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 45303 — If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board s
• § 45304 — The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the h
• § 45305 — The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
• § 45306 — All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10
• § 45307 — Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201.
• § 4531 — (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed.
• § 45351 — If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the det
• § 45352 — The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 45301), with the California Department o
• § 45353 — In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following pu
• § 454 — The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property assessable in his county that may be stored with, possessed, o
• § 45401 — The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the action.
• § 45402 — In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinq
• § 45451 — (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in ad
• § 45452 — (a) If the board determines that the amount of any fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this
• § 455 — The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes.
• § 45501 — At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing of a notice of state tax lien under Sect
• § 45502 — The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services pursuant to a writ of execution.
• § 45503 — The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner pro
• § 45551 — Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the
• § 45552 — Notice of the sale, and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the property at least 20 days before the date set fo
• § 45553 — At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal pro
• § 45554 — If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the fee payer, the board shall return the excess to him or her and obtain his or her rece
• § 456 — If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or h
• § 45601 — If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a fee payer which remains unpaid, the board may, not later than thre
• § 45602 — After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the
• § 45603 — All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them.
• § 45604 — If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the
• § 45605 — (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or unde
• § 45605.5 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 45606 — The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue
• § 45607 — The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent.
• § 45608 — The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number und
• § 45609 — (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in
• § 45609.5 — The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 45609 an annual statement setting forth the initial bal
• § 45610 — (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part.
• § 45611 — (a) Notwithstanding Sections 706.
• § 45651 — If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that f
• § 45651.5 — Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due unde
• § 45652 — (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for the period for which the overpayment was made, or, with respe
• § 45652.1 — (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 45652.2 — Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall
• § 45652.3 — (a) A claim for refund that is otherwise valid under Section 45652 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim f
• § 45653 — Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
• § 45654 — Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 45201.
• § 45655 — Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.
• § 45656 — (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 457 — If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite him to appear before the superior court of
• § 45701 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enj
• § 45702 — No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been d
• § 45703 — Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a co
• § 45704 — If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and brin
• § 45705 — Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.
• § 45706 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff.
• § 45707 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.
• § 45708 — A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the fee payer
• § 45751 — (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdictio
• § 45752 — (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fee nor any party related to that person has in any way caused an erroneous
• § 45753 — The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof
• § 45754 — In any action brought pursuant to subdivision (a) of Section 45751, the court may, with the consent of the Attorney General, order a change in the place of trial.
• § 458 — If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct the county surveyor to make a survey, and
• § 45801 — If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due a
• § 45851 — The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• § 45852 — The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.
• § 45853 — The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• § 45854 — A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judic
• § 45855 — Any information regarding solid wastes which is available to the board shall be made available to the Department of Resources Recycling and Recovery.
• § 45855.5 — (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with S
• § 45855.6 — (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effec
• § 45855.6.1 — A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemption
• § 45855.6.2 — (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit.
• § 45855.6.3 — Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 45852.
• § 45855.6.4 — Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by t
• § 45856 — The board shall administer this article.
• § 45857 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 45858 — (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers newly registered with the board.
• § 45859 — The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Integrated Waste Manag
• § 45860 — The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers
• § 45861 — (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees.
• § 45862 — The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers.
• § 45863 — The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the tim
• § 45864 — Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a
• § 45865 — (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The fee payer files a claim
• § 45866 — (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any p
• § 45867 — (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the
• § 45867.5 — (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the reduction of fees is seven thousand fi
• § 45868 — (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process
• § 45868.5 — (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned
• § 45869 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 45870 — (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the feepayer as the direct result of an erroneous le
• § 45871 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 45872 — (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of Cali
• § 459 — The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall,
• § 459.5 — Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for
• § 45901 — All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State B
• § 45951 — Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject
• § 45952 — Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination
• § 45953 — Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.
• § 45954 — Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punis
• § 45955 — Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than
• § 45956 — Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
• § 45981 — (a) The board shall provide any information obtained under this part to the Department of Resources Recycling and Recovery.
• § 45982 — Neither the Department of Resources Recycling and Recovery, nor any person having an administrative duty under Part 9 (commencing with Section 15600) of Division 3 of Title 2 of the Government Code sh
• § 45983 — Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination o
• § 45984 — Nothing in this chapter limits or increases public access to information on any aspect of solid waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances
• § 460 — If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
• § 46001 — This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.
• § 46001.5 — (a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.
• § 46002 — The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.
• § 46003 — Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
• § 46004 — The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not
• § 46005 — Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as po
• § 46006 — “Administrator” means the person appointed by the Governor pursuant to Section 8670.
• § 46007 — “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.
• § 46008 — “Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel.
• § 46009 — “Board” or “department” means the California Department of Tax and Fee Administration.
• § 46010 — “Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.
• § 46011 — (a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters: (1) A building, structure, installation, or equipment used in oil exploration,
• § 46012 — “Designated amount” means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following: (a) Fifty-four million eight hundred seventy-five t
• § 46013 — “Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.
• § 46017 — “Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges.
• § 46020 — “Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association.
• § 46021 — “Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that
• § 46022 — “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.
• § 46023 — “Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products wit
• § 46024 — (a) “Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels.
• § 46025 — “Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility.
• § 46027 — “State waters” or “waters of the state” means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state but does not include groundwater.
• § 46028 — “Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
• § 46029 — “Vessel” means a tanker or barge as defined in this chapter.
• § 46051 — The fee imposed pursuant to Section 8670.
• § 46052 — The fee imposed pursuant to Section 8670.
• § 46053 — 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 Administ
• § 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
• § 461 — Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment
• § 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 regist
• § 46151 — (a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly on or before the 25th day of the calendar
• § 46152 — The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151 to be made for periods other than monthl
• § 46153 — (a) Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under th
• § 46153.5 — (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return o
• § 46154 — (a) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing
• § 46154.1 — If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.
• § 46154.5 — (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subd
• § 46156 — (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exerci
• § 46157 — (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful negl