§ 60004
36 words·~1 min read·
/ca/revenue-and-taxation-code/60004A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack.