BlackletterCalifornia law

Revenue and Taxation Code § 46010

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46010Official source ↗

Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.

“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.