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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 60047.1
60047.1. "Pipeline operator." "Pipeline operator" includes any person that owns, operates, or otherwise controls a pipeline.
History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.