Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7335

7335. "Refinery." "Refinery" means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.