Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
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
60047. "Pipeline." "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.
History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.