Revenue and Taxation Code section 7335

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

Source: Section 7335, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7335. (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 7335’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7335

Original Source: Section 7335, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7335. (last accessed Apr. 24, 2025).