BlackletterCalifornia law

Revenue and Taxation Code § 46023

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46023Official source ↗

Amended by Stats. 2021, Ch. 115, Sec. 89. (AB 148) Effective July 22, 2021.

“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.