Revenue and Taxation Code § 43804
PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW
“Hazardous material” means any of the following:
(1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations.
(2) A hazardous material as defined in Section 25501 of the Health and Safety Code.
(3) A hazardous material as defined in Section 2402.7 of the Vehicle Code.
(4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.