DIVISION 2. OTHER TAXES 6001-60709›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029
§ 46023
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.
(Amended by Stats. 2014, Ch. 35, Sec. 173. (SB 861) Effective June 20, 2014.)
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