Cal. Rev. & Tax. Code § 60011

Current through the 2023 Legislative Session.

Section 60011 - "Refiner" defined

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

Ca. Rev. and Tax. Code § 60011

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.