Section 46023.

CA Rev & Tax Code § 46023 (2019) (N/A)
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“Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt.

(Amended by Stats. 2014, Ch. 35, Sec. 173. (SB 861) Effective June 20, 2014.)