DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029

§ 46025

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.

(Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.)

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California Revenue and Taxation Code

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