Cal. Rev. & Tax. Code § 46017
Current through the 2024 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 46017