California Revenue and Taxation Code Section 46101

CA Rev & Tax Code § 46101 (2017)  

(a) Every person who operates a refinery in this state, a marine terminal in waters of the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the board for the purposes of Section 8670.48 of the Government Code.

(b) Every person who operates a refinery in this state or a marine terminal in waters of the state shall register with the board for the purposes of Section 8670.40 of the Government Code.

(Amended by Stats. 2015, Ch. 108, Sec. 4. (AB 815) Effective January 1, 2016.)

Last modified: October 25, 2018