Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Oil Spill Response, Prevention, and Administration Fees Regulations
Title 18 of the California Code of Regulations
Article 3. Definitions
Regulation 2242. Barrel of Petroleum Products.
Reference: Section 46008, Revenue and Taxation Code. Sections 8670.40 and 8670.48, Government Code.
"Barrel of petroleum products" means 42 United States gallons of petroleum product 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 petroleum products.
History: Adopted March 28, 2001, effective July 6, 2001.