California Revenue and Taxation Code

§ 46011

RTC § 46011 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 1

Statute text

(a)“Facility” means any of the following located in state waters or located where an oil spill may impact state waters:

(1)A building, structure, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation.

(2)A marine terminal.

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Legislative history

Amended by Stats. 2021, Ch. 115, Sec. 86. (AB 148) Effective July 22, 2021.