Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 46101 — Registration
Cal. Rev. & Tax. Code § 46101
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2021-07-22
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section…
Citator
Cal. Rev. & Tax. Code § 46101 — Registration is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.
(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.