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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 1. General Provisions and Definitions
Section 46025
46025. "Spill." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]
46025. "Ship," "shipment," or "shipped". " "Ship," "shipment," or "shipped" means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.
History—Added by Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021.