“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.
Cal. Rev. & Tax. Code § 46025
General Provisions and Definitions
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001–46751 (158 sections).
Added by Stats. 2021, Ch. 115, Sec. 91
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.