California Revenue and Taxation Code

§ 60003

RTC § 60003 Effective Jan 1, 2010Div. 2 · Part 31 · Ch. 1

Statute text

“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.

Legislative history

Amended by Stats. 2009, Ch. 545, Sec. 6. (AB 1547) Effective January 1, 2010.