Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 46025 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 46025

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

“Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.

Citator

Cal. Rev. & Tax. Code § 46025 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.