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Business Taxes Law Guide—Revision 2024
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.