California Legal Codes and Statutes

Part 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES

California Revenue and Taxation Code — §§ 46001-46751

Chapter 1 - General Provisions and Definitions
§§ 46001-46029
Chapter 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee
§§ 46051-46101
Article 1 - Imposition of Fee
§§ 46051-46054
Article 2 - Registration
§§ 46101
Chapter 3 - Determinations
§§ 46151-46357
Article 1 - Returns and Payments
§§ 46151-46159
Article 1.1 - Payment by Electronic Funds Transfer
§§ 46160-46163
Article 2 - Deficiency Determinations
§§ 46201-46205
Article 3 - Determinations If No Return Made
§§ 46251-46255
Article 4 - Jeopardy Determinations
§§ 46301-46303
Article 5 - Redeterminations
§§ 46351-46357
Chapter 4 - Collection of Fee
§§ 46401-46467
Article 1 - Security for Fee
§§ 46401-46407
Article 2 - Suit for Fee
§§ 46411-46412
Article 3 - Judgment for Fee
§§ 46421-46422
Article 4 - Warrant for Collection
§§ 46431-46433
Article 5 - Seizure and Sale
§§ 46441-46444
Article 6 - Successor Withholding and Liability
§§ 46451-46454
Article 7 - Miscellaneous
§§ 46461-46467
Chapter 5 - Overpayments and Refunds
§§ 46501-46551
Article 1 - Claim for Refund
§§ 46501-46507
Article 2 - Suit for Refund
§§ 46521-46528
Article 3 - Recovery of Erroneous Refunds
§§ 46541-46544
Article 4 - Cancellations
§§ 46551
Chapter 6 - Administration
§§ 46601-46628
Article 1 - General Provisions
§§ 46601-46607.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 46611-46628
Chapter 7 - Disposition of Proceeds
§§ 46651-46653
Chapter 8 - Violations
§§ 46701-46706
Chapter 9 - Disclosure of Information
§§ 46751