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Business Taxes Law Guide – Revision 2022
 

Underground Storage Tank Maintenance Fee Law

Health and Safety Code

Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.75. Petroleum Underground Storage Tank Cleanup

Article 2. Definitions

Section 25299.22


25299.22. "Petroleum." "Petroleum" means 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.