Revenue and Taxation Code section 46023

“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.

Source: Section 46023, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46023.­ (updated Jul. 22, 2021; accessed Jul. 6, 2026).

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Verified:
Jul. 6, 2026

§ 46023's source at ca​.gov