California Legal Codes and Statutes

§ 60004

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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

Cite this section

Cal. Rev. & Tax. Code § 60004 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-1-general-provisions-and-definitions/section-60004

Other sections in Chapter 1 - General Provisions and Definitions

§ 60001§ 60003§ 60003.1§ 60004§ 60005§ 60006§ 60007§ 60008§ 60009§ 60010…§ 60041§ 60042§ 60043§ 60044§ 60047§ 60047.1§ 60048§ 60048.1§ 60049§ 60049.1

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