Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60003 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 60003

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2010-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.

Citator

Cal. Rev. & Tax. Code § 60003 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.