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DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029

§ 46008

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Barrel” means 42 gallons of crude oil or petroleum products.

(Added by Stats. 2015, Ch. 108, Sec. 2. (AB 815) Effective January 1, 2016.)

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California Revenue and Taxation Code

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