California Revenue and Taxation Code

§ 60047

RTC § 60047 Effective Oct 2, 2001Div. 2 · Part 31 · Ch. 1

Statute text

“Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.

Legislative history

Added by Stats. 2001, Ch. 429, Sec. 43. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.