California Revenue and Taxation Code

§ 46017

RTC § 46017 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 1

Statute text

“Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.

Legislative history

Amended by Stats. 2021, Ch. 115, Sec. 87. (AB 148) Effective July 22, 2021.