California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4.5 - Oil Spill Prevention and Response Fees › Article 2 - Oil Spill Response Fee › Section 2232 - Oil Spill Response Fee Return

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) This regulation applies to the fees
				  imposed for the period September 24, 1990 through December 12, 1990.
(b) For the privilege of operating a marine
				  terminal, an oil spill response fee is imposed under article 7, section
				  8670.48 of chapter 7.4 of division
				  1 of Title 2 of the Government Code upon every marine terminal operator at the
				  rate of twenty five cents ($0.25) per barrel of petroleum products received at
				  a marine terminal within the state by means of a vessel from a point of origin
				  outside the state and of crude oil that is transported from within the state by
				  means of vessel to a destination outside the state.
(c) For the privilege of operating a
				  pipeline, an oil spill response fee is imposed under article 7, section
				  8670.48 of chapter 7.4 of division
				  1 of Title 2 of the Government Code upon every operator of a pipeline at the
				  rate of twenty five cents ($0.25) per barrel of petroleum products transported
				  into the state by means of a pipeline and of crude oil transported out of the
				  state.
(d) For the privilege of
				  operating a refinery, an oil spill response fee is imposed under article 7,
				  section 8670.48 of chapter 7.4 of division
				  1 of Title 2 of the Government Code upon every operator of a refinery at the
				  rate of twenty five cents ($0.25) per barrel of crude oil received at a
				  refinery within the state.
(e) Each
				  marine terminal operator and each operator of a pipeline shall file a return
				  with the State Board of Equalization, on a form prescribed by the board, (Form
				  ET-501-OR (12-90) California Oil Spill Response Fee Return), showing the number
				  of barrels of petroleum products received at a marine terminal by means of a
				  vessel from outside this state or transported into the state by means of a
				  pipeline.
(f) Each operator of a
				  refinery or pipeline and each marine terminal operator shall file a return with
				  the State Board of Equalization, on a form prescribed by the board, (ET-501-OR
				  (12-90) showing the number of barrels of crude oil received at a refinery
				  within the state, transported out of state by means of a pipeline or
				  transmitted from within the state by means of a vessel to a destination outside
				  the state.
(g) The oil spill
				  response fee returns (ET-501-OR (12-90) will be due on or before February 25,
				  1991 for the period September 24, 1990 through December 12, 1990. The fee due
				  shall be remitted with the return.
1. New
					 section filed 12-20-90 as an emergency; operative 12-20-90 (Register 91, No.
					 6). A Certificate of Compliance must be transmitted to OAL by 4-19-91 or
					 emergency language will be repealed by operation of law on the following
					 day.
2. Certificate of Compliance including amendment transmitted to
					 OAL 4-19-91 and filed 5-20-91 (Register 91, No.
					 26).
Note: Authority cited: Section
						8670.48,
						Government Code. Reference: Sections
						8670.3 and
						8670.48,
						Government Code.