Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 46023

46023. "Refinery." "Refinery" means a facility or location which refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.