CA AB2678

Amends Section 8670.40 of the Government Code to clarify collection of the oil spill prevention and administration fee, which cannot exceed $0.065 per barrel of crude oil or petroleum products.

Establishes legislative intent that the fee be collected only upon first delivery to a refinery or marine terminal, not on subsequent movement of the same oil or derived products.

Requires the State Board of Equalization to collect fees from persons owning crude oil or petroleum products at the time of receipt at marine terminals or refineries, when delivery passed through California waters, from within or outside the state.

Creates a rebuttable presumption that crude oil or petroleum products received at marine terminals or refineries have passed through California waters, which operators can overcome with documentation such as shipping records or transportation maps.

Takes effect immediately as an urgency statute to clarify fee collection procedures as quickly as possible.