“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.
Cal. Rev. & Tax. Code § 46010
General Provisions and Definitions
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001–46751 (158 sections).
Amended by Stats. 2014, Ch. 35, Sec. 162
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.