BlackletterCalifornia law

Revenue and Taxation Code § 46025

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46025Official source ↗

Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.

“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.