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 46018

46018. "Marine waters." deletion[Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]

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.