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2024 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 46017.
Universal Citation:
CA Rev & Tax Code § 46017 (2024)
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46017. “Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.
(Amended by Stats. 2021, Ch. 115, Sec. 87. (AB 148) Effective July 22, 2021.)
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