California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

  • Section 46001.
    This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.(Added by Stats. 1991, Ch. 300, Sec....
  • Section 46001.5.
    (a) The board may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section...
  • 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...
  • Section 46003.
    Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.(Added by Stats. 1991, Ch. 300, Sec. 6....
  • 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...
  • 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...
  • 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...
  • Section 46007.
    “Barges” means vessels that carry oil in commercial quantities as cargo but are not equipped with a means of self-propulsion.(Amended by Stats. 2014, Ch. 35,...
  • Section 46008.
    “Barrel” means 42 gallons of crude oil or petroleum products.(Added by Stats. 2015, Ch. 108, Sec. 2. (AB 815) Effective January 1, 2016.)
  • Section 46009.
    “Board” means the State Board of Equalization.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  • 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.(Amended...
  • 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...
  • 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...
  • 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.(Amended by Stats. 2014,...
  • Section 46017.
    “Marine terminal” means any facility used for transferring crude oil or petroleum products to or from tankers or barges. For purposes of this part, a...
  • 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....
  • 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...
  • Section 46022.
    “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1,
  • Section 46023.
    “Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.(Amended by Stats. 2014, Ch....
  • 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...
  • Section 46028.
    “Tanker” means a self-propelled vessel that is constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.(Amended by Stats....
  • Section 46029.
    “Vessel” means a tanker or barge as defined in this chapter.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Last modified: October 22, 2018