Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Oil Spill Response, Prevention, and Administration Fees Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4.5. Oil Spill Prevention and Response Fees

Article 3. Definitions

Regulation 2241

Regulation 2241. Barrel of Crude Oil.

Reference: Sections 46008 and 46010, Revenue and Taxation Code. Sections 8670.40 and 8670.48, Government Code.

"Barrel of crude oil" means 42 United States gallons of crude oil in its unrefined or natural state, including condensate and natural gasoline, at standard conditions of temperature and pressure (60 degrees Fahrenheit and 14.7 pounds per square inch absolute), and excluding such sediment and water which are present in the crude oil as the result of the production process.

History—Adopted March 28, 2001, effective July 6, 2001.