{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46023","citation":"Rev. & Tax. Code, § 46023","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 1. General Provisions and Definitions [46001. - 46029.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-1"}],"history":"Amended by Stats. 2021, Ch. 115, Sec. 89.   (AB 148)   Effective July 22, 2021.","effective":"2021-07-22","html":"<p>“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.</p>","text":"“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-46023","source":"California Legislative Information bulk export (pubinfo)"}