Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]

  ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. )
  

CHAPTER 1. General Provisions and Definitions [46001 - 46029]
  ( Chapter 1 added by Stats. 1991, Ch. 300, Sec. 6. )

  
46021.  

“Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.

(Amended by Stats. 2021, Ch. 115, Sec. 88. (AB 148) Effective July 22, 2021.)