reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46024.

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. Renewable fuel includes fuels that may contain up to 5 percent petroleum product.
(b) “Renewable fuel production facility” means a facility that produces renewable fuel for blending or shipment.
(c) “Renewable fuel receiving facility” means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility.
(Added by Stats. 2021, Ch. 115, Sec. 90. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46025.

46025. “Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.
(Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46027.

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.
(Repealed and added by Stats. 2014, Ch. 35, Sec. 177. (SB 861) Effective June 20, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46028.

46028. “Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
(Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 1 - General Provisions and Definitions › Section 46029.

46029. “Vessel” means a tanker or barge as defined in this chapter.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee › ARTICLE 1 - Imposition of Fee › Section 46051.

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.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee › ARTICLE 1 - Imposition of Fee › Section 46052.

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.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee › ARTICLE 1 - Imposition of Fee › Section 46053.

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 Administration shall be deemed a debt owed to the State of California by the person required to collect and remit fees.
(Amended by Stats. 2021, Ch. 115, Sec. 93. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee › ARTICLE 1 - Imposition of Fee › Section 46054.

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.
(Amended by Stats. 2007, Ch. 373, Sec. 19. Effective October 10, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee › ARTICLE 2 - Registration › Section 46101.

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 register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.
(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.
(Amended by Stats. 2021, Ch. 115, Sec. 94. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46151.

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 month following the monthly period for which the fee is due. Each feepayer, on or before the 25th day of the month following each monthly period, shall file a return for the preceding monthly period, using electronic media, showing the information required to be reported by Sections 8670.40 and 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. Returns shall be authenticated in a form, or pursuant to methods, as may be prescribed by the California Department of Tax and Fee Administration.
(b) The feepayer shall file the return, together with a remittance of the amount of fee due, if any, payable to the California Department of Tax and Fee Administration on or before the 25th day of the month following the monthly period for which the fee is due.
(c) In addition to the returns due pursuant to subdivision (a), each feepayer shall provide an annual information return, in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but is not limited to, electronic media showing the information required to be reported by Section 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. The feepayer shall deliver the return containing the required information for the preceding calendar year to the California Department of Tax and Fee Administration on or before February 1 of each year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.
(Amended by Stats. 2021, Ch. 115, Sec. 95. (AB 148) Effective July 22, 2021.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46152.

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 monthly.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46153.

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 this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
(Amended by Stats. 2016, Ch. 257, Sec. 11. (AB 1559) Effective September 9, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46153.5.

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 or paying any fee required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Added by Stats. 2022, Ch. 474, Sec. 81. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46154.

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 with Section 46201) or Article 3 (commencing with Section 46251), within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment.
(b) Any feepayer who fails to file a return in accordance with the due date set forth in subdivision (a) of Section 46151 or the due date established by the board in accordance with Section 46152, shall pay a penalty of 10 percent of the amount of the fee with respect to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the fee for which the return is required for any one return.
(Amended by Stats. 2000, Ch. 923, Sec. 54. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46154.1.

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.
(Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46154.5.

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 subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the fee was due until the date of payment, if all of the following occur:
(1) The payment of the fee was made one business day after the date the fee was due.
(2) The person was granted relief from all penalties that applied to that fee payment.
(3) The person files a request for an adjustment.
(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.
(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department.
(e) This section shall only apply to electronic payments of fees.
(Amended by Stats. 2021, Ch. 432, Sec. 164. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46156.

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 exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 46154, 46154.1, 46160, 46251, and 46356.
(b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2022, Ch. 474, Sec. 82. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46157.

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 neglect, the person may be relieved of the interest provided by Sections 46153, 46154, 46160, and 46253.
(b) Except as provided in subdivision (c), any person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Amended by Stats. 2022, Ch. 474, Sec. 83. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46157.5.

46157.5. (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 delay by an employee of the board acting in his or her official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the feepayer.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on fee liabilities that arise during fee periods commencing on or after January 1, 2000.
(Amended by Stats. 2001, Ch. 251, Sec. 33. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1 - Returns and Payments › Section 46158.

46158. (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 imposed or administered under this part and any penalty or interest added thereto.
(b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the fee, or stating the conditions under which the activity or transaction is subject to the fee.
(3) The liability for fees applied to a particular activity or transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.
(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with the board all of the following:
(1) A copy of the person’s written request to the board and a copy of the board’s written advice.
(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 46161.

46161. 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 person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 46160. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.
(Added by Stats. 2000, Ch. 923, Sec. 58. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 46162.

46162. (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, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.
(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the fee. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.
(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.
(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 46160 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.
(Added by Stats. 2000, Ch. 923, Sec. 58. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 46163.

46163. (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 board may prescribe.
(b) Notwithstanding any other law, any return declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(Added by Stats. 2002, Ch. 459, Sec. 31. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 46201.

46201. (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount to be paid, based upon any information available to it. One or more deficiency determinations may be made of the amount of fee due for one or for more than one period. When a business is discontinued, a determination may be made at any time thereafter, within the period specified in Section 46204, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.
(b) The amount of fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment.
(c) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted pursuant thereto, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (b).
(d) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (b).
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 46202.

46202. The board shall give to the feepayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the feepayer at his or her address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, subpost office, substation or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served, and service shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 46203.

46203. Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency determination shall be given within three years after the 25th day of the month following the period for which the return was due or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 46204.

46204. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 46205.

46205. If before the expiration of the time prescribed in Section 46203 for the mailing of a notice of deficiency determination the feepayer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 3 - Determinations If No Return Made › Section 46251.

46251. If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come into its possession. Upon the basis of this estimate, the board shall compute and determine the amount of fee or other amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or more than one period. When a business is discontinued, a determination may be made at any time thereafter, within the periods specified in Section 46203, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 3 - Determinations If No Return Made › Section 46252.

46252. In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 3 - Determinations If No Return Made › Section 46253.

46253. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from date the amount of the fee, or any portion thereof, became due and payable until the date of payment.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 3 - Determinations If No Return Made › Section 46254.

46254. If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 46251.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 3 - Determinations If No Return Made › Section 46255.

46255. Promptly after making its determination, the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 46301.

46301. If the board believes 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 determination, and the amount of fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 46154 shall attach to the amount of fee specified therein.
(Amended by Stats. 2004, Ch. 527, Sec. 10. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 46302.

46302. The feepayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 5 (commencing with Section 46351), with the board within 10 days after the service upon the feepayer of notice of the determination, but he or she shall, within the 10-day period, deposit with the board such security as it determines to be necessary to ensure compliance with this part. The security may be sold by the board at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by Section 46202. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 46303.

46303. (a) In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:
(1) To establish that the determination is excessive.
(2) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person.
(3) To request the release of all or a part of the property to the person.
(4) To request a stay of collection activities.
(b) The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 46302, such security as the board may determine to be necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect the provisions of Section 46301 relating to the finality date of the determination or to penalty or interest.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46351.

46351. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46352.

46352. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46353.

46353. 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 shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46354.

46354. 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 hearing. Unless the penalty imposed by subdivision (d) of Section 46201 or Section 46254 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the amount of fee for the period for which the increase is asserted was due.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46355.

46355. 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.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46356.

46356. All amounts determined to be due by the board under Article 2 (commencing with Section 46201) or Article 3 (commencing with Section 46251) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 3 - Determinations › ARTICLE 5 - Redeterminations › Section 46357.

46357. Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section 46202.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Security for Fee › Section 46401.

46401. (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it such security as the board may determine to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail.
(b) If service is made by mail, service shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the board at private sale at a price not lower than the prevailing market price thereof. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES › CHAPTER 4 - Collection of Fee › ARTICLE 1 - Security for Fee › Section 46402.

46402. If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against the feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail, to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the feepayer, or owing any debts to the feepayer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)