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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".