There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 1. General Provisions and Definitions
Section 46022
CA Rev & Tax Code § 46022 (through 2012 Leg Sess) What's This?
Pipeline means any pipeline used at any time to transport crude oil or petroleum products.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
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