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Business Taxes Law Guide – Revision 2022
 

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 46017


46017. "Marine terminal." "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.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, deleted "marine" after ""Marine terminal" means any", and deleted "the" after "For" and substituted "(n)" for "(k)" after "defined in subdivision" both in the second sentence. Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, deleted "or," after "oil" and added ", or renewable fuel" after "petroleum products" in the first sentence.