Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Underground Storage Tank Maintenance Fee Annotations

Not-Petroleum Products

Health and Safety Code section 25299.22 defines petroleum as "crude oil, or any fraction thereof, which is liquid at standard conditions of temperature and pressure, which means at 60 degrees Fahrenheit and 14.7 pounds per square inch absolute". In order to qualify as petroleum, a product must be a blend of hydrocarbons derived from crude oil through processes such as separation, conversion, upgrading, and finishing.

The following product. do not meet the definition of petroleum products and are not subject to the fee:

111 Trichloroelthane


Aqua Ammonia 26%

Caustic Potash 50% (Potassium Hydroxide)

Caustic Soda 50% (Sodium Hydroxide)

Deionized Water

Ethylene Glycol

Glacial Acetic Acid

Glycol Ether EB

Hydrofluoric Acid

Hydrogen Peroxide 35%

Hydrogen Peroxide 50%

Isopropyl Alcohol

Isopropyl Alcohol Anhy


Methyl Ethyl Ketone

Methylene Chloride

Muriatic Acid 20 (Hydrochloric Acid)

Nitric Acid 42

Phosphoric Acid 75%

Propylene Glycol Ind

Propylene Glycol Tech

Sulfuric Acid 66


Well Water


10/12/95A. Am. 2002-1. (Am 2003-1).