California Revenue and Taxation Code

§ 46025

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 46025 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 1

Statute text

View on leginfo.ca.gov

“Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.

Legislative history

Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.