BlackletterCalifornia law

Revenue and Taxation Code § 46017

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46017Official source ↗

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

“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.