Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 1. General Provisions and Definitions1
7335. "Refinery." "Refinery" means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.