DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 1. General Provisions and Definitions 60001-60049.1

§ 60003.1

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced.

(Added by Stats. 2009, Ch. 545, Sec. 7. (AB 1547) Effective January 1, 2010.)

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California Revenue and Taxation Code

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