“Refinery” means a facility or location which refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.
Cal. Rev. & Tax. Code § 46023
General Provisions and Definitions
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2013). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.