California Revenue and Taxation Code Section 46023

CA Rev & Tax Code § 46023 (2017)  

“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.

(Amended by Stats. 2014, Ch. 35, Sec. 173. (SB 861) Effective June 20, 2014.)

Last modified: October 25, 2018