Revenue and Taxation Code section 46053

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.

Source: Section 46053, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46053. (updated Jul. 22, 2021; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 46053's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_46053

Original Source: Section 46053, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46053. (last accessed May 12, 2025).