Form CDTFA-501-OA "Oil Spill Prevention and Administration Fee Return" - California

This version of the form is not currently in use and is provided for reference only.
Download this version of Form CDTFA-501-OA for the current year.

What Is Form CDTFA-501-OA?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2017;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-OA by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-OA "Oil Spill Prevention and Administration Fee Return" - California

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CDTFA-501-OA (FRONT) REV. 10 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
OIL SPILL PREVENTION AND ADMINISTRATION FEE RETURN
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FOID
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6147
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting the fees payable under the
Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Government Code section 8670.40).
FILING REQUIREMENTS
Every marine terminal operator shall pay a fee for each barrel of crude oil received from within or outside the state and for every
barrel of petroleum products received from outside the state, by any mode of delivery that passed over, across, under or
through waters of the state.
Every refinery operator shall pay a fee for each barrel of crude oil or petroleum products received by any mode of delivery that
passed over, across, under or through waters of the state.
The return shall be filed on or before the 25th day of the month following the reporting period together with a payment for the
amount of the fee, if any, due for that period. To make your payment online, please visit the CDTFA website. The return must
be filed even if no fees are due.
BARRELS
(Round to nearest whole barrel)
(A)
(B)
(C)
CRUDE OIL
PETROLEUM PRODUCTS
TOTAL
1.
1. Crude oil received at a marine terminal from within or
outside the state
2. Crude oil received at a refinery from within or outside the 2.
state (effective September 18, 2014)
3.
3. Petroleum products received at a marine terminal from
outside this state
4. Petroleum products received at a refinery from within
4.
or outside the state (effective September 18, 2014)
5. Total barrels received (add lines 1 through 4 in
5.
each column)
6. Barrels included on lines 1 through 4 for which the fee
6.
was previously paid (see Line 6 instructions on back)
7. Total barrels subject to fee (subtract line 6 from line 5 in
7.
columns A and B. Add amounts shown in A and B, and
enter total in C)
8. Rate of fee per barrel
8. $
9. Total amount of fee due (multiply line 7(C) by line 8)
9. $
10. $
10. Penalty [multiply line 9 by 10% (0.10) if payment made or return filed after due date shown above]
PENALTY
11. Interest:
One month's interest is due on the fee for each month or fraction of a month that payment is delayed
11. $
INTEREST
after the due date. For assistance, use the Interest Calculator available at the CDTFA website. The adjusted
monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12. $
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-OA (FRONT) REV. 10 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
OIL SPILL PREVENTION AND ADMINISTRATION FEE RETURN
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FOID
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6147
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting the fees payable under the
Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Government Code section 8670.40).
FILING REQUIREMENTS
Every marine terminal operator shall pay a fee for each barrel of crude oil received from within or outside the state and for every
barrel of petroleum products received from outside the state, by any mode of delivery that passed over, across, under or
through waters of the state.
Every refinery operator shall pay a fee for each barrel of crude oil or petroleum products received by any mode of delivery that
passed over, across, under or through waters of the state.
The return shall be filed on or before the 25th day of the month following the reporting period together with a payment for the
amount of the fee, if any, due for that period. To make your payment online, please visit the CDTFA website. The return must
be filed even if no fees are due.
BARRELS
(Round to nearest whole barrel)
(A)
(B)
(C)
CRUDE OIL
PETROLEUM PRODUCTS
TOTAL
1.
1. Crude oil received at a marine terminal from within or
outside the state
2. Crude oil received at a refinery from within or outside the 2.
state (effective September 18, 2014)
3.
3. Petroleum products received at a marine terminal from
outside this state
4. Petroleum products received at a refinery from within
4.
or outside the state (effective September 18, 2014)
5. Total barrels received (add lines 1 through 4 in
5.
each column)
6. Barrels included on lines 1 through 4 for which the fee
6.
was previously paid (see Line 6 instructions on back)
7. Total barrels subject to fee (subtract line 6 from line 5 in
7.
columns A and B. Add amounts shown in A and B, and
enter total in C)
8. Rate of fee per barrel
8. $
9. Total amount of fee due (multiply line 7(C) by line 8)
9. $
10. $
10. Penalty [multiply line 9 by 10% (0.10) if payment made or return filed after due date shown above]
PENALTY
11. Interest:
One month's interest is due on the fee for each month or fraction of a month that payment is delayed
11. $
INTEREST
after the due date. For assistance, use the Interest Calculator available at the CDTFA website. The adjusted
monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12. $
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-OA (BACK) REV. 10 (8-17)
INSTRUCTIONS
OIL SPILL PREVENTION AND ADMINISTRATION FEE RETURN
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select "Make a Payment." You can
also pay by credit card on our website, or by calling 1-855-292-8931. If paying by check or money order, be sure to include
your account number.
DEFINITIONS
These definitions are provided for purposes of the collection and administration of the oil spill prevention and administration
fee under Government Code section 8670.40.
Crude oil means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including
substances that cut, thin, or otherwise reduce the viscosity of petroleum (Revenue and Taxation Code (R&TC) section 46010).
Facility means any building, structure, installation, or equipment used for the purposes of exploring for, drilling for, producing,
storing, gathering, processing, transferring, refining, distributing, or transporting oil that is located in state waters, or is
located where a discharge could impact state waters. Facility also includes a marine terminal, a pipeline that transports oil, or
a railroad that transports oil as cargo, and a drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other
floating or temporary drilling platform (R&TC 46011).
Marine terminal means any marine facility used for transferring crude oil or petroleum products to or from tankers or barges
(R&TC 46017). For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility
as defined in subdivision (n) of section 25270.2 of the Health and Safety Code.
Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the
fractionation, distillation, or other refining or processing of crude oil, and that is used as, usuable as, or may be refined as, a
fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and alcohol fuels
containing petroleum products (R&TC 46021).
Refinery means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating
oils, coke, or asphalt (R&TC 46023).
State waters means any surface water, including saline waters, marine waters, and freshwaters within the boundaries of the
state but does not include groundwater (R&TC 46027).
PENALTY FOR LATE FILING AND/OR PAYMENT
If your fee is paid and/or return is filed after the due date shown on the front of the return, a penalty of 10 percent (0.10) of the
total fee due should be shown on line 10.
PREPARATION OF RETURN
Line 1. Enter the total number of barrels of crude oil received at a marine terminal from within or outside the state by any
mode of delivery that passed over, across, under, or through state waters in column (A).
Line 2. Enter the total number of barrels of crude oil received at a refinery from within or outside the state by any mode of
delivery that passed over, across, under, or through state waters in column (A).
Line 3. Enter the total number of barrels of petroleum products received at a marine terminal from outside this state by
any mode of delivery that passed over, across, under, or through state waters in column (B).
Line 4. Enter the total number of barrels of petroleum products received at a refinery from within or outside the state by
any mode of delivery that passed over, across, under, or through state waters in column (B).
Line 5. Enter the total number of barrels of crude oil reported on lines 1 through 4 in column (A) and petroleum products
reported on lines 1 through 4 in column (B).
Line 6. Enter the total number of barrels of crude oil and petroleum products received and included in lines 1 through 4 for
which the fee was already paid in column (A) and (B). Documentation to support that fees have already been paid
must be retained in your books and records for a period of four years for all barrels claimed.
Line 7. Enter the total barrels subject to the fee by subtracting line 6 from line 5 in columns (A) and (B). Add amounts
entered in columns (A) and (B) and enter the total in column (C).
Line 8. Enter the current rate of fee per barrel in column (C), if not pre-printed.
Line 9. Enter the fee due by multiplying the number of barrels on line 7 by the rate shown on line 8 in column (C).
Line 10. Calculate and enter any penalty amount due in column (C). Multiply amount on line 9 by 10% (0.10).
Line 11. Calculate and enter any interest amount due in column (C). For assistance, use the Interest Calculator available on
the CDTFA website at https://efile.cdtfa.ca.gov/cdtfawebservices/interestCalculation.jsp.
Line 12. Enter the total amount due and payable, including late filing charges if applicable, in column (C) by adding lines 9,
10, and 11.
If you need additional information, please contact the California Department of Tax and Fee Administration,
Return Processing Branch,
P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the Customer Service Center at
1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
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