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Business Taxes Law Guide—Revision 2024

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 1. General Provisions and Definitions

Section 46010


46010. "Crude oil." "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.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, added ", and including substances that enhance, cut, thin, or reduce viscosity".