Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 46053 — Imposition of Fee

Cal. Rev. & Tax. Code § 46053

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2021-07-22
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 46053 — Imposition of Fee is in force in the current edition of the Code, and nothing recorded condemns it.

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.