Revenue and Taxation Code section 60047

“Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.

Source: Section 60047, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60047. (updated Oct. 2, 2001; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 60047's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60047

Original Source: Section 60047, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60047. (last accessed May 12, 2025).