California § 46021. 46021. (Amended by Stats. 2021, Ch. 115, Sec. 88.)

California Statutes

§ 46021. — 46021. (Amended by Stats. 2021, Ch. 115, Sec. 88.)

California § 46021.

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 § 46021. (46021. (Amended by Stats. 2021, Ch. 115, Sec. 88.)) 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 § 46021. (2026).

Text

“Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.

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“Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.

Legislative History

Amended by Stats. 2021, Ch. 115, Sec. 88. (AB 148) Effective July 22, 2021.

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Bluebook (online)

California § 46021., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46021..