Revenue and Taxation Code § 7334

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7334Official source ↗

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

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