Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 1. General Provisions and Definitions.

Section 60003.1

60003.1. "Fuel production facility." "Fuel production facility" means a facility, other than a refinery, in which diesel fuel is produced.

History—Added by Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010.