§ 2240. Petroleum Products.
18 CA ADC § 2240Barclays Official California Code of Regulations
18 CCR § 2240
§ 2240. Petroleum Products.
(3) MTBE and other substances that are produced from non-crude oil derived feedstocks. MTBE will be considered a petroleum product produced from crude oil derived feedstocks and therefore subject to the fee unless the manufacturer or other party who has held title or possession to the MTBE has provided acceptable documentation to the feepayer, which documentation the feepayer has made available for inspection to the board, which indicates that the source of the feedstocks used to produce the MTBE was non-crude oil derived feedstocks. Acceptable documentation includes, but is not limited to, certifications, written statements, invoices, product descriptions, or any other representation which shows that the composition of the feedstocks used in manufacturing was non-crude oil derived and which documentation was provided to any person prior to the delivery of the product at any marine or other terminal.
Credits
Note: Authority cited: Section 15606(a), Government Code; and Section 46601, Revenue and Taxation Code. Reference: Section 46021, Revenue and Taxation Code.
History
1. New article 3 (sections 2240-2242) and section filed 6-6-2001; operative 7-6-2001 (Register 2001, No. 23).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 2240, 18 CA ADC § 2240
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