Chapter 4.5. Oil Spill Prevention and Response Fees›Article 3. Definitions
§ 2242. Barrel of Petroleum Products.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
“Barrel of petroleum products” means 42 United States gallons of petroleum product at standard conditions of temperature and pressure (60 degrees Fahrenheit and 14.7 pounds per square inch absolute) and excluding such sediment and water which are present in the petroleum products.
Credits
Note: Authority cited: Section 15606(a), Government Code; and Section 46601, Revenue and Taxation Code. Reference: Section 46008 Revenue and Taxation Code; and Section 8670.40 and 8670.48, Government Code.
History
- New section filed 6-6-2001; operative 7-6-2001 (Register 2001, No. 23).
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