Cal. Revenue and Taxation Code - RTC § 46001. Section 46001.
This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.
CHAPTER 1. General Provisions and Definitions [46001. - 46029.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 46001.5. Section 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 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code).
(b)
An emergency regulation adopted pursuant to amendments made to this part by Senate Bill 861 of the 2013–14 Regular Session or by Assembly Bill 148 of the 2021–22 Regular Session
shall be deemed an emergency and necessary to avoid serious harm to the public peace, health, safety, or general welfare for the purposes of Sections 11346.1 and 11349.6 of the Government Code, and the California Department of Tax and Fee Administration is hereby exempt from the requirement that it describe facts showing the need for immediate action and from review by the Office of Administrative Law.
Cal. Revenue and Taxation Code - RTC § 46002. Section 46002.
The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code and this part.
Cal. Revenue and Taxation Code - RTC § 46003. Section 46003.
Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
Cal. Revenue and Taxation Code - RTC § 46004. Section 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 as new enactments.
Cal. Revenue and Taxation Code - RTC § 46005. Section 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 possible.
Cal. Revenue and Taxation Code - RTC § 46006. Section 46006.
“Administrator” means the person appointed by the Governor pursuant to Section 8670.4 of the Government Code to implement the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code).
Cal. Revenue and Taxation Code - RTC § 46007. Section 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.
Cal. Revenue and Taxation Code - RTC § 46008. Section 46008.
“Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel.
Cal. Revenue and Taxation Code - RTC § 46009. Section 46009.
“Board” or “department” means the California Department of Tax and Fee Administration.
Cal. Revenue and Taxation Code - RTC § 46010. Section 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.
Cal. Revenue and Taxation Code - RTC § 46011. Section 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, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation.
(2)
A marine terminal.
(3)
A pipeline that transports oil.
(4)
A railroad that transports oil as cargo.
(5)
A drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform.
(6)
A renewable fuel production facility.
(7)
A renewable fuel receiving facility.
(b)
“Facility” does not include any of the following:
(1)
A vessel, except a vessel located and used for any purpose described in paragraph (5) of subdivision (a).
(2)
An owner or operator subject to Chapter 6.67 (commencing with Section 25270) of or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code.
(3)
Operations on a farm, nursery, logging site, or construction site that are either of the following:
(A)
Do not exceed 20,000 gallons in a single storage tank.
(B)
Have a useable tank storage capacity not exceeding 75,000 gallons.
(4)
A small craft refueling dock.
Cal. Revenue and Taxation Code - RTC § 46012. Section 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 thousand dollars ($54,875,000) shall be retained in the Oil Spill Response Trust Fund as cash.
(b)
Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be accessible in the Oil Spill Response Trust Fund in
the form of financial security obtained by the Treasurer.
Cal. Revenue and Taxation Code - RTC § 46013. Section 46013.
“Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.
Cal. Revenue and Taxation Code - RTC § 46017. Section 46017.
“Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.
Cal. Revenue and Taxation Code - RTC § 46020. Section 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. “Person” also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.
Cal. Revenue and Taxation Code - RTC § 46021. Section 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 is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.
Cal. Revenue and Taxation Code - RTC § 46022. Section 46022.
“Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.
Cal. Revenue and Taxation Code - RTC § 46023. Section 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 with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.
Cal. Revenue and Taxation Code - RTC § 46024. Section 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.
Cal. Revenue and Taxation Code - RTC § 46025. Section 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.
Cal. Revenue and Taxation Code - RTC § 46027. Section 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.
Cal. Revenue and Taxation Code - RTC § 46028. Section 46028.
“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
Cal. Revenue and Taxation Code - RTC § 46029. Section 46029.
“Vessel” means a tanker or barge as defined in this chapter.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026