Revenue and Taxation Code § 60011

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60011Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

“Refiner” includes any person that owns, operates, or otherwise controls a refinery.