California Revenue and Taxation Code Section 60003

CA Rev & Tax Code § 60003 (2017)  

“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.

(Amended by Stats. 2009, Ch. 545, Sec. 6. (AB 1547) Effective January 1, 2010.)

Last modified: October 25, 2018