Revenue and Taxation Code section 7334

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

Source: Section 7334, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7334. (updated Jan. 1, 2001; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 7334's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7334

Original Source: Section 7334, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7334. (last accessed May 12, 2025).