California Revenue and Taxation Code Section 46010

CA Rev & Tax Code § 46010 (2017)  

“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.)

Last modified: October 25, 2018