Revenue and Taxation Code section 60011

“Refiner” includes any person that owns, operates, or otherwise controls a refinery.

Source: Section 60011, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60011. (updated Sep. 28, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60011's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60011

Original Source: Section 60011, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60011. (last accessed May 12, 2025).