Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 24.: PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 46023.
California Statutes

§ 46023. — 46023. (Amended by Stats. 2021, Ch. 115, Sec. 89.)

California § 46023.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 24.PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 46023. (46023. (Amended by Stats. 2021, Ch. 115, Sec. 89.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 46023. (2026).

Text

“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.

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Legislative History

Amended by Stats. 2021, Ch. 115, Sec. 89. (AB 148) Effective July 22, 2021.
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California § 46023., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46023..