SECTIONS 44000-44007 - California Statutes

REVENUE AND TAXATION CODE

SECTION 44000-44007

44000. This part shall be known, and may be cited, as the Marine
Invasive Species Fee Collection Law.

44001. For purposes of this part, "board" means the State Board of
Equalization.

44002. The collection and administration of the fee imposed by
Chapter 4 (commencing with Section 71215) of Division 36 of the
Public Resources Code shall be governed by the definitions specified
in Section 71200 of the Public Resources Code, unless expressly
superseded by the definitions contained in this part or Part 30
(commencing with Section 55001) of Division 2.

44003. The fee imposed on owners or operators of vessels pursuant
to Section 71215 of the Public Resources Code shall be administered
and collected by the board in accordance with this part and Part 30
(commencing with Section 55001) of Division 2.

44004. Every person, as defined in Section 55002, who is subject to
the fees imposed by Chapter 4 (commencing with Section 71215) of
Division 36 of the Public Resources Code shall register with the
board on forms or in a manner provided by the board.

44005. Except as authorized in Section 44006, the fee imposed on
owners or operators of vessels pursuant to Section 71215 of the
Public Resources Code is due and payable to the board 30 days from
the date of assessment by the board or the board's agent.

44006. In order to facilitate the administration of this part and
in lieu of issuing an assessment for the fee, the board may authorize
the feepayer to file a return for a monthly, quarterly, or other
period set by the board. The return shall identify each vessel voyage
and each port of call in California for which a ballast water report
is required to be filed with the State Lands Commission, pursuant to
Section 71205 of the Public Resources Code, during the period
covered by the return. If the board authorizes the filing of a
return, the fees must be paid to the board by the end of the calendar
month following the end of the return reporting period.

44007. All fees, interest, and penalties imposed and all fees
required to be paid to the state pursuant to Section 71215 of the
Public Resources Code shall be paid in the form of remittances
payable to the board. The board shall transmit the payments to the
Treasurer to be deposited in the State Treasury to the credit of the
Marine Invasive Species Control Fund.