Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 46021 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 46021

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2021-07-22
Current through
Nov 2, 2026 (California Legislative Counsel)

“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…

Citator

Cal. Rev. & Tax. Code § 46021 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“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.