§ 7334

Cal. Rev. & Tax. Code § 7334

7334

Effective Jan 1, 2001Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

“Refiner” includes any person that owns, operates, or otherwise controls a refinery.