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Business Taxes Law Guide – Revision 2022
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 1. General Provisions and Definitions

Section 46023


46023. "Refinery." "Refinery" means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "that" for "or location which" after "Refinery" means a facility". Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, added ", and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities" after "asphalt".