California Revenue and Taxation Code
§ 46010
RTC § 46010 Effective Jun 20, 2014Div. 2 · Part 24 · Ch. 1
Statute text
View on leginfo.ca.gov“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.
Legislative history
Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.