Every person who operates an oil refinery in this state, a marine terminal in marine waters, or operates a pipeline across, under, or through marine waters or any pipeline to transport crude oil out of the state shall register with the board.
Cal. Rev. & Tax. Code § 46101
Registration
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.