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BTLG Table of Contents > Motor Vehicle Fuel Tax Law > Chapter 1 > Section 7334

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7334

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7334. "Refiner." "Refiner" includes any person that owns, operates, or otherwise controls a refinery.

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1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.