Cal. PRC § 3434 — California Code / Code prc / Division 3 / Chapter 1 / Article 7 / Section 3434
Section 3434
Status: in_force

(a) If the department determines between June 15, 2024, and March 1, 2025, that the estimate made pursuant to Section 3410 of the amount of money that will be required to carry out the provisions of this chapter is insufficient for the current fiscal year, the department may assess and levy a supplemental assessment on oil and gas production to ensure that funds are available for the full amount of the adjusted cost estimate. The department shall not issue a supplemental assessment pursuant to this section after March 1, 2025.

(b) Issuance of a supplemental assessment shall not affect the requirements and authorities for collecting unpaid assessments on oil and gas pursuant to this article. If the total amount collected under the assessment and any supplemental assessments exceed the total amount required to carry out the provisions of this chapter for the fiscal year, the excess shall be carried forward to reduce the assessment for the following year as an adjustment for savings pursuant to Section 3410.

(c) If a supplemental assessment is issued pursuant to this section, the charges shall be computed in accordance with Sections 3402 and 3403, and the supplemental assessment shall be issued and collected in accordance with the requirements and authorities of this article with the following exceptions:

(1) The department shall not assess and levy a supplemental assessment until at least 15 days after mailing notice of a pending supplemental assessment to each person subject to assessment pursuant to Section 3413. The requirement to assess and levy charges between March 1 and June 15 pursuant to Section 3413 does not apply to a supplemental assessment, but the department shall otherwise assess and levy the supplemental assessment in accordance with Section 3418.

(2) The department shall provide the Controller with an update to the “Record of Assessments and Charges” required pursuant to Section 3418 to include the supplemental assessment.

(3) The certificate delivered to the Controller in the previous year pursuant to Section 3419 may be relied upon for a supplemental assessment and an additional certificate is not required.

(4) Notwithstanding subdivision (a) of Section 3420, charges under a supplemental assessment are due and payable 15 days after the assessment is mailed and shall be delinquent if not paid within 90 days after it is due and payable. Penalties described in subdivision (d) of Section 3420 shall apply to delinquent charges under a supplemental assessment.

(5) The Controller’s collection action pursuant to Section 3426 for charges under a supplemental assessment shall be brought within 120 days after the charge under the supplemental assessment becomes delinquent.

(6) An action pursuant to Section 3430 for the recovery of the whole, or any part of, the charges, penalties, or costs paid on a supplemental assessment pursuant to this section may be brought no later than the third Monday following the day upon which the charges became delinquent. The requirements of Section 3430 shall otherwise apply to an action for the recovery of the whole or any part of the charges, penalties, or costs paid on a supplemental assessment pursuant to this section.

(d) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

(e) Notwithstanding subdivision (d), the department may continue to pursue the collection of unpaid supplemental assessments, penalties, and interest after this section is repealed.