Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 46010

46010. "Crude oil." "Crude oil" means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.

Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, added ", and including substances that enhance, cut, thin, or reduce viscosity".