Section 46010.

CA Rev & Tax Code § 46010 (2019) (N/A)
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“Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.

(Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)