BOE-501-OA (FRONT) REV. 7 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
BOE USE ONLY
CALIFORNIA OIL SPILL PREVENTION AND ADMINISTRATION FEE RETURN
DUE ON OR BEFORE
YOUR ACCOUNT NO.
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6147
Make changes if name
or address is incorrect.
The State Board of Equalization is responsible for collecting the fees payable under the Lempert-Keene-Seastrand Oil Spill
Prevention and Response Act.
Every marine terminal operator shall pay a fee for each barrel of crude oil received at the operator's marine terminal from within
or outside the state and for every barrel of petroleum products received from outside the state. Every operator of a pipeline
shall pay a fee for each barrel of crude oil originating from a production facility in marine waters and transported in the state by
means of pipeline operating across, under, or through the marine waters of this state.
The return shall be filed on or before the 25th day of the month following the reporting period together with a remittance for the
amount of the fee, if any, due for that period. This return must be filed even though no fees are due.
1. Crude oil received at a marine terminal from within or
outside the state
2. Crude oil originating from a production facility in marine
waters and transported in the state by means of a pipeline
operating across, under, or through marine waters
3. Petroleum products received at a marine terminal
from outside this state
4. Total barrels (add lines 1 through 3)
5. Rate of fee per barrel
6. Total amount of fee due (multiply line 4 by line 5)
7. Penalty [multiply line 6 by 10% (0.10) if payment made or return filed after due date shown above]
One month's interest is due on tax for each month or fraction of a month that payment is delayed
after the due date. The adjusted monthly interest rate is
9. TOTAL AMOUNT DUE AND PAYABLE (add lines 6, 7, and 8)
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
PRINT NAME AND TITLE
Make check or money order payable to State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document for your records.