"Barrel of crude oil" means 42 United States gallons of crude oil in its unrefined or natural state, including condensate and natural gasoline, at standard conditions of temperature and pressure (60 degrees Fahrenheit and 14.7 pounds per square inch absolute), and excluding such sediment and water which are present in the crude oil as the result of the production process.
Cal. Code Regs. Tit. 18, § 2241
Note: Authority cited: Section 15606(a), Government Code; and Section 46601, Revenue and Taxation Code. Reference: Sections 46008 and 46010, Revenue and Taxation Code; and Sections 8670.40 and 8670.48, Government Code.