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
46018. "Oil." "Oil" means any kind of petroleum, liquid hydrocarbons, or petroleum products or any fraction or residues therefrom, including, but not limited to, crude oil, bunker fuel, gasoline, diesel fuel, aviation fuel, oil sludge, oil refuse, oil mixed with waste, and liquid distillates from unprocessed natural gas.
History.—Added by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.