§ 7335
38 words·~1 min read·
/ca/revenue-and-taxation-code/7335A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.