California Legal Codes and Statutes

§ 46053

Amended by Stats. 2021, Ch. 115, Sec. 93. (AB 148) Effective July 22, 2021.

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.

Cite this section

Cal. Rev. & Tax. Code § 46053 (2026)
https://ca.codecond.com/codes/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

Other sections in Article 1 - Imposition of Fee

§ 46051§ 46052§ 46053§ 46054

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.