Section 46017.

Cal. Revenue and Taxation Code - RTC § 46017.
in effect
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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.

References

referencesCal. Health and Safety Code - HSC § 25270.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 46017. — Section 46017 | Revenue and Taxation Code - RTC | Corpus