California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES |
Chapter 1. General Provisions and Definitions |
Section 46014.
Latest version.
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"Independent crude oil producer" means any person or entity producing crude oil within this state who does not refine crude oil into product, and who does not own or operate any retail gasoline marketing facilities.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)