California Revenue and Taxation Code

§ 46053

RTC § 46053 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 2 · Art. 1

Statute text

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.

Legislative history

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