California Revenue and Taxation Code
§ 60004
RTC § 60004 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 1
Statute text
View on leginfo.ca.gov“Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack.
Legislative history
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.