§ 60011

Cal. Rev. & Tax. Code § 60011

60011

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

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