Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Annotations
Health and Safety Code section 25299.22 defines petroleum as "crude oil, or any fraction thereof, which is liquid at standard conditions of temperature and pressure, which means at 60 degrees Fahrenheit and 14.7 pounds per square inch absolute". In order to qualify as petroleum, a product must be a blend of hydrocarbons derived from crude oil through processes such as separation, conversion, upgrading, and finishing.
The following product. do not meet the definition of petroleum products and are not subject to the fee:
111 Trichloroelthane
Acetone
Aqua Ammonia 26%
Caustic Potash 50% (Potassium Hydroxide)
Caustic Soda 50% (Sodium Hydroxide)
Deionized Water
Ethylene Glycol
Glacial Acetic Acid
Glycol Ether EB
Hydrofluoric Acid
Hydrogen Peroxide 35%
Hydrogen Peroxide 50%
Isopropyl Alcohol
Isopropyl Alcohol Anhy
Methanol
Methyl Ethyl Ketone
Methylene Chloride
Muriatic Acid 20 (Hydrochloric Acid)
Nitric Acid 42
Phosphoric Acid 75%
Propylene Glycol Ind
Propylene Glycol Tech
Sulfuric Acid 66
Toluene
Well Water
Xylene
10/12/95A. Am. 2002-1. (Am 2003-1).