"Barrel of petroleum products" means 42 United States gallons of petroleum product 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 petroleum products.
Cal. Code Regs. Tit. 18, § 2242
Note: Authority cited: Section 15606(a), Government Code; and Section 46601, Revenue and Taxation Code. Reference: Section 46008 Revenue and Taxation Code; and Section 8670.40 and 8670.48, Government Code.