Section 2231 - Oil Spill Prevention and Administrative Fee Return(a) This regulation applies to the fees imposed for the period September 24, 1990 through December 12, 1990.(b) Marine Terminal Operator - For the privilege of operating a marine terminal, an oil spill prevention and administration fee is imposed under article 6, section 8670.40 of chapter 7.4 of division 1 of Title 2 of the Government Code upon every marine terminal operator at the rate of four cents ($0.04) per barrel of oil delivered through the operator's marine terminal.(c) Pipeline Operator - For the privilege of operating a pipeline, an oil spill prevention and administration fee is imposed under article 6, section 8670.40 of chapter 7.4 of division 1 of Title 2 of the Government Code upon every operator of a pipeline at the rate of four cents ($0.04) per barrel of oil transported into the state by means of a pipeline operating across, under, or through marine waters of this state.(d) Each marine terminal operator and operator of a pipeline shall file a return with the State Board of Equalization on or before February 25, 1991 showing the number of barrels of oil delivered through a marine terminal or transported into the state by means of a pipeline operating across, under, or through marine waters of this state during the period September 24, 1990 through December 12, 1990. The fee due shall be remitted with the return.Cal. Code Regs. Tit. 18, § 2231
1. New section filed 12-20-90 as an emergency; operative 12-20-90 (Register 91, No. 6). A Certificate of Compliance must be transmitted to OAL by 4-19-91 or emergency language will be repealed by operation of law on the following day.
2. Certificate of Compliance as to 12-20-91 order including amendment of subsections (a) and (d) transmitted to OAL on 4-19-91 and filed 5-20-91 (Register 91, No. 26). Note: Authority cited: Section 8670.40, Government Code. Reference: Sections 8670.3 and 8670.48, Government Code.
1. New section filed 12-20-90 as an emergency; operative 12-20-90 (Register 91, No. 6). A Certificate of Compliance must be transmitted to OAL by 4-19-91 or emergency language will be repealed by operation of law on the following day.
2. Certificate of Compliance as to 12-20-91 order including amendment of subsections (a) and (d) transmitted to OAL on 4-19-91 and filed 5-20-91 (Register 91, No. 26).