Cal. Water Code § 5202

(a) This section applies to a person who does either of the following: (1) Extracts groundwater from a probationary basin 90 days or more after the board designates the basin as a probationary basin pursuant to Section 10735.2. (2) Extracts groundwater on or after July 1, 2017, in an area within a high- or medium-priority basin subject to the requirements of subdivision (a) of Section 10720.7 that is not within the management area of a groundwater sustainability agency and where the county does not assume responsibility to be the groundwater sustainability agency, as provided in subdivision (b) of Section 10724. (b) Except as provided in subdivision (c), a person subject to this section shall file a report of groundwater extraction by February 1 of each year for extractions made in the preceding water year. (c) Unless reporting is required pursuant to paragraph (2) of subdivision (c) of Section 10735.2, this section does not apply to any of the following: (1) An extraction by a de minimis extractor. (2) An extraction excluded from reporting pursuant to paragraph (1) of subdivision (c) of Section 10735.2. (3) An extraction reported pursuant to Part 5 (commencing with Section 4999). (4) An extraction that is included in annual reports filed with a court or the board by a watermaster appointed by a court or pursuant to statute to administer a final judgment determining rights to water. The reports shall identify the persons who have extracted water and give the general place of use and the quantity of water that has been extracted from each source. (d) Except as provided in Section 5209, the report shall be filed with the board. (e) The report may be filed by the person extracting water or on that person’s behalf by an agency that person designates and that maintains a record of the water extracted. (f) Each report shall be accompanied by the fee imposed pursuant to Section 1529.5.