Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 24.: PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 46010.
California Statutes

§ 46010. — 46010. (Amended by Stats. 2014, Ch. 35, Sec. 162.)

California § 46010.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 24.PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 46010. (46010. (Amended by Stats. 2014, Ch. 35, Sec. 162.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 46010. (2026).

Text

“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.

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Legislative History

Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.
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California § 46010., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46010..