California Public Resources Code ARTICLE 7 - Assessment and Collection of Charges

• Section 3400.
  The charges directed to be levied by this article are necessary in the exercise of the police power of the State and to provide a...
• Section 3401.
  (a) The proceeds of charges levied, assessed, and collected pursuant to this article upon the properties of every person operating or owning an interest in the...
• Section 3402.
  There shall annually be imposed upon the person operating each oil well in this state, or owning royalty or other interests in respect to the...
• Section 3403.
  There shall annually be imposed upon the person operating each gas well in this state, or owning royalty or other interests with respect to the...
• Section 3403.5.
  (a) The Legislature finds that there are underground storage facilities for gas that utilize depleted or partially depleted oil or gas reservoirs. Purchased gas, usually from...
• Section 3404.
  The charges authorized by this article are in addition to any and all charges, taxes, assessments, or licenses of any kind or nature paid by...
• Section 3405.
  The department shall prescribe the form and contents of all reports for making the charge or for other purposes to carry out the intent and...
• Section 3406.
  Every person chargeable under this article, shall on or before March 15th of each year, file a report with the department. The report shall show...
• Section 3407.
  The department may, for good cause shown, by order entered upon its records, extend for not exceeding thirty days, the time for filing any report...
• Section 3407.5.
  If the person filing the report required under Section 3406, by error or otherwise fails to include the full amount of oil or gas production...
• Section 3408.
  (a) If any person chargeable under this article fails or refuses to file with the department, within the time prescribed in this article, the verified report...
• Section 3410.
  The department shall, on or before June 15th of each year, acting in conjunction with the Department of Finance, make an estimate of the amount...
• Section 3412.
  On or before the 15th of June of each year, the department shall determine the rate or rates which will produce the sums necessary to...
• Section 3413.
  Between the first of March and the 15th of June in each year, the department shall assess and levy the charges as provided in this...
• Section 3417.
  The notice shall state:(a) That the assessment of property and levy of charges under this article has been completed.(b) That the records of assessments containing the charges...
• Section 3418.
  The department shall prepare each year a record called the “Record of Assessments and Charges” in which shall be entered each assessment and levy or...
• Section 3419.
  On or before the first of July the department shall deliver to the State Controller the record of assessments and charges, certified to by the...
• Section 3420.
  (a) (1) No charges shall be levied for assessments on oil and gas production of less than ten dollars ($10).(2) The charges are due and payable on the...
• Section 3421.
  Every payment on a delinquent charge shall be applied as follows:(a) First, to any interest due on the charge.(b) Second, to any penalty imposed by this part.(c) The...
• Section 3423.
  (a) If any person fails to pay any charge or penalty imposed under this chapter at the time that it becomes due and payable, the amount...
• Section 3423.2.
  A warrant may be issued by the Controller or his or her duly authorized representative for the collection of any charges, interest and penalties and...
• Section 3423.3.
  Notwithstanding any provisions of law to the contrary, the owner of said land may redeem from any execution sale within a period of three years...
• Section 3423.4.
  The sheriff shall receive, upon the completion of his or her services pursuant to a warrant, and the Controller is authorized to pay to him...
• Section 3423.6.
  In the event that the lien of the charges, penalties or interest attaches to real property from which the oil or gas is extracted and...
• Section 3423.9.
  It is expressly provided that the remedies provided herein of the state shall be cumulative and that no action by the Controller shall be construed...
• Section 3424.
  All charges assessed and levied shall be paid to the State Treasurer upon the order of the Controller. The Controller shall record the payment of...
• Section 3425.
  Errors appearing upon the face of any assessment on the record of assessments, or overcharges may be corrected by the Controller, with the consent of...
• Section 3426.
  The Controller shall, on or before the thirtieth day of May next following the delinquency of any charge, bring an action in the name of...
• Section 3427.
  The Attorney General, as provided in section 3102, shall commence and prosecute any such action to final judgment.(Enacted by Stats. 1939, Ch. 93.)
• Section 3428.
  In such actions the record of assessments and charges, or a copy of so much thereof as is applicable, duly certified by the Controller, showing...
• Section 3429.
  Payment of the penalties and charges, or the amount of the judgment recovered in the action, shall be made to the State Treasurer.(Enacted by Stats....
• Section 3430.
  Any person claiming and protesting that the assessment made or charges assessed against him are void, in whole or in part, may bring an action...
• Section 3431.
  Whenever an action is commenced under the provisions of Section 3430, a copy of the complaint and of the summons shall be served upon the...
• Section 3432.
  The Attorney General, as provided in section 3102, shall defend the action.The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials, and...
• Section 3433.
  Failure to begin the action within the time specified in section 3430 is a bar to recovery of the charges. In any such action the...

Last modified: October 22, 2018