{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46025","citation":"Rev. & Tax. Code, § 46025","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":"Added by Stats. 2021, Ch. 115, Sec. 91.   (AB 148)   Effective July 22, 2021.","effective":"2021-07-22","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-46025","source":"California Legislative Information bulk export (pubinfo)"}