DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 1. General Provisions and Definitions 7301-7345

§ 7334

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Refiner” includes any person that owns, operates, or otherwise controls a refinery.

(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

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California Revenue and Taxation Code

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