Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7335 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 7335
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.
Citator
Cal. Rev. & Tax. Code § 7335 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.