California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 46017
Official textleginfo.legislature.ca.govlast amended
“Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.
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