California Legal Codes and Statutes

§ 7335

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

“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.

Cite this section

Cal. Rev. & Tax. Code § 7335 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-2-motor-vehicle-fuel-tax-law/chapter-1-general-provisions-and-definitions/section-7335

Other sections in Chapter 1 - General Provisions and Definitions

§ 7301§ 7302§ 7303§ 7304§ 7305§ 7306§ 7307§ 7308§ 7309§ 7310…§ 7337§ 7338§ 7339§ 7339.1§ 7340§ 7341§ 7342§ 7343§ 7344§ 7345

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