California Revenue and Taxation Code Section 7334

CA Rev & Tax Code § 7334 (2017)  

“Refiner” includes any person that owns, operates, or otherwise controls a refinery.

(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Last modified: October 25, 2018