Every person who operates a refinery in this state, a marine terminal in waters of the state, or operates a pipeline to transport crude oil or petroleum products 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, 2013 (in force January 1, 2013 – January 1, 2015). 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.