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Business Taxes Law Guide—Revision 2024
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
Section 7339.1
7339.1. "Fuel production facility." "Fuel production facility" means a facility, other than a refinery, in which motor vehicle fuel is produced.
History—Added by Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.