{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7339.1","citation":"Rev. & Tax. Code, § 7339.1","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 1. General Provisions and Definitions [7301. - 7345.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-1"}],"history":"Added by Stats. 2009, Ch. 545, Sec. 4.   (AB 1547)   Effective January 1, 2010.","effective":"2010-01-01","html":"<p>“Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.</p>","text":"“Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7339-1","source":"California Legislative Information bulk export (pubinfo)"}