Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Diesel Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
60004. "Refinery." "Refinery" means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack.