Section 60011.

CA Rev & Tax Code § 60011 (2019) (N/A)
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“Refiner” includes any person that owns, operates, or otherwise controls a refinery.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)