Laws, Regulations and Annotations
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
46021. "Petroleum products." "Petroleum products" means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.
History—Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, substituted "renewable" for "alcohol" after "bunker fuel, and" and added "more than 5 percent of" after "fuels containing".