Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Motor Vehicle Fuel Tax Law
Chapter 1. General Provisions and Definitions1
Section 7334
7334. "Refiner." "Refiner" includes any person that owns, operates, or otherwise controls a refinery.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.