Cal. Health & Safety Code § 25281.5
(a) Notwithstanding subdivision (m) of Section 25281, for purposes of this chapter, “pipe” means all parts of a pipeline, or system of pipelines, used in connection with the storage of hazardous substances, including, but not limited to, valves and other appurtenances connected to the pipe, pumping units, fabricated assemblies associated with pumping units, and metering and delivery stations and fabricated assemblies therein, but does not include any of the following:
(b) In addition to the exclusions specified in subdivision (y) of Section 25281, “underground storage tank” does not include any of the following:
(c) For purposes of this chapter, “emergency tank system” means an underground storage tank system that stores diesel fuel or kerosene solely for use by one or more of the following stationary emergency devices: