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Business Taxes Law Guide – Revision 2022
 

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 1. General Provisions and Definitions.

Section 60047.1


60047.1. "Pipeline operator." "Pipeline operator" includes any person that owns, operates, or otherwise controls a pipeline.

History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.