Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

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 that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.

Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "that" for "or location which" after "Refinery" means a facility".