California Revenue and Taxation Code Section 46017

CA Rev & Tax Code § 46017 (2017)  

“Marine terminal” means any facility used for transferring crude oil or petroleum products to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.

(Amended by Stats. 2014, Ch. 35, Sec. 169. (SB 861) Effective June 20, 2014.)

Last modified: October 25, 2018