California Revenue and Taxation Code
§ 60011
RTC § 60011 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 1
Statute text
View on leginfo.ca.gov“Refiner” includes any person that owns, operates, or otherwise controls a refinery.
Legislative history
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.