Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 46024 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 46024

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2021-07-22
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) “Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product.

Citator

Cal. Rev. & Tax. Code § 46024 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

(b) “Renewable fuel production facility” means a facility that produces renewable fuel for blending or shipment.

(c) “Renewable fuel receiving facility” means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility.