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Cal. Rev. & Tax. Code § 46010

General Provisions and Definitions

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
“Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline.
“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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.