BlackletterCalifornia law

Revenue and Taxation Code § 7305

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7305Official source ↗Ask about this

Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

“Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.