California Revenue and Taxation Code

§ 46101

RTC § 46101 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 2 · Art. 2

Statute text

(a)Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.

(b)Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.

Legislative history

Amended by Stats. 2021, Ch. 115, Sec. 94. (AB 148) Effective July 22, 2021.