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Cal. Revenue and Taxation Code § 46010

Cal. Revenue and Taxation Code § 46010

California · California Revenue and Taxation Code · Status: effective · Effective 2014-06-20

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Cal. Revenue and Taxation Code § 46010, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923883
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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.