California Revenue and Taxation Code

§ 7335

RTC § 7335 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 1

Statute text

“Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.

Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.