California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - 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 2. Registration |
Section 46101.
Latest version.
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Every person who operates an oil refinery in this state, a marine terminal in marine waters, or operates a pipeline across, under, or through marine waters or any pipeline to transport crude oil out of the state shall register with the board.
(Amended by Stats. 1992, Ch. 1313, Sec. 14. Effective September 30, 1992.)