§ 46053
54 words·~1 min read·
/ca/revenue-and-taxation-code/46053A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.