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Earlier editions: 2020-112018-112026-09

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

§ 46010

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

“Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.

(Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)

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California Revenue and Taxation Code

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