Cal. Revenue and Taxation Code § 46101
Cal. Revenue and Taxation Code § 46101
California · California Revenue and Taxation Code · Status: effective · Effective 2021-07-22
Cite this
- Citation
- Cal. Revenue and Taxation Code § 46101, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923904
- Permanent ID
ys:prov:923904@1- SHA-256
fc6489965bc9d93c0a7d0f63b7d0cde911e1efafe9543e4b7d192f3ab3c23eb2
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.48 of the Government Code.
(b) Every person who operates a refinery in the state, a marine terminal in the state, a renewable fuel receiving facility in the state, or a renewable fuel production facility in the state shall register with the California Department of Tax and Fee Administration for the purposes of Section 8670.40 of the Government Code.