California Legal Codes and Statutes

§ 46023

Amended by Stats. 2021, Ch. 115, Sec. 89. (AB 148) Effective July 22, 2021.

“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.

Cite this section

Cal. Rev. & Tax. Code § 46023 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-24-oil-spill-response-prevention-and-administration-fees/chapter-1-general-provisions-and-definitions/section-46023

Other sections in Chapter 1 - General Provisions and Definitions

§ 46001§ 46001.5§ 46002§ 46003§ 46004§ 46005§ 46006§ 46007§ 46008§ 46009…§ 46017§ 46020§ 46021§ 46022§ 46023§ 46024§ 46025§ 46027§ 46028§ 46029

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