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Business Taxes Law Guide – Revision 2022
 

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


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


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