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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 1 - General Provisions and Definitions
Section 46010.
Universal Citation: CA Rev & Tax Code § 46010 (2018)
46010.
“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.
(Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)
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