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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 46024


46024. "Responsible party" or "party responsible." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]


46024. "Renewable fuel." (a) "Renewable fuel" means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product.

(b) "Renewable fuel production facility" means a facility that produces renewable fuel for blending or shipment.

(c) "Renewable fuel receiving facility" means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility.

History—Added by Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021.