“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
Cal. Rev. & Tax. Code § 60047.1
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. 44
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.