Cal. Rev. & Tax. Code § 46101
Registration
Redline — January 1, 2011 → January 1, 2013.View current text →
As of January 1, 2013
As of January 1, 2011
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.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.