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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 46025


46025. "Spill." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]


46025. "Ship," "shipment," or "shipped". " "Ship," "shipment," or "shipped" means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.

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