Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 46023 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 46023
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2021-07-22
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the…
Citator
Cal. Rev. & Tax. Code § 46023 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.