“Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.
Cal. Rev. & Tax. Code § 60047
General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001–60049 (48 sections).
Added by Stats. 2001, Ch. 429, Sec. 43
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.