Section 46022.

Cal. Revenue and Taxation Code - RTC § 46022.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
“Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements