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Code · California · Revenue and Taxation Code

§ 46017

53 words·~1 min read·/ca/revenue-and-taxation-code/46017

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“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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