reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 45002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45002.

45002.  The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.(Amended by Stats. 1993, Ch. 656, Sec. 43. Effective October 1, 1993.)
CA Rev & Tax Code § 45003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45003.

45003.  Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45004.

45004.  The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45005.

45005.  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to this part as far as possible.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45006.

45006.  “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit.(Amended by Stats. 1994, Ch. 1200, Sec. 75. Effective September 30, 1994.)
CA Rev & Tax Code § 45007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45007.

45007.  “Board” means the State Board of Equalization.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45008.

45008.  “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 1 - General Provisions and Definitions|Section 45009.

45009.  “Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.(Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)
CA Rev & Tax Code § 45901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 7 - Disposition of Proceeds|Section 45901.

45901.  All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Section 45051 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments in the following manner:(a) The payments from the fees paid pursuant to paragraph (1) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the Treasurer for deposit in the Integrated Waste Management Account in the Integrated Waste Management Fund.(b) The payments from the fees paid pursuant to paragraph (2) of subdivision (b) of Section 48000 of the Public Resources Code and related interest and penalties shall be transmitted to the State Solid Waste Postclosure and Corrective Action Trust Fund.(Amended by Stats. 2009, Ch. 318, Sec. 5. (AB 274) Effective January 1, 2010.)
CA Rev & Tax Code § 45951 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 8 - Violations|Section 45951.

45951.  Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine not to exceed five hundred dollars ($500) for each offense.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45952 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 8 - Violations|Section 45952.

45952.  Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep any records as prescribed by the board, or who fails to preserve the records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in the records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) or more than one thousand dollars ($1,000), by imprisonment in the county jail for not less than one month or more than six months, or by both.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45953 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 8 - Violations|Section 45953.

45953.  Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45954 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 8 - Violations|Section 45954.

45954.  Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45955 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 8 - Violations|Section 45955.

45955.  Every person convicted of a felony for a violation of any provision of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment.(Amended by Stats. 2011, Ch. 15, Sec. 586. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
CA Rev & Tax Code § 45956 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 8 - Violations|Section 45956.

45956.  Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45981 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 9 - Disclosure of Information|Section 45981.

45981.  (a) The board shall provide any information obtained under this part to the Department of Resources Recycling and Recovery.(b) The Department of Resources Recycling and Recovery and the board may utilize any information obtained pursuant to this part to develop data on the generation or disposal of solid waste within the state. Notwithstanding any other provision of this chapter, the Department of Resources Recycling and Recovery may make waste generation and disposal data available to the public.(Amended by Stats. 2010, Ch. 654, Sec. 26. (SB 1494) Effective January 1, 2011.)
CA Rev & Tax Code § 45982 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 9 - Disclosure of Information|Section 45982.

45982.  Neither the Department of Resources Recycling and Recovery, nor any person having an administrative duty under Part 9 (commencing with Section 15600) of Division 3 of Title 2 of the Government Code shall disclose the business affairs, operations, or any other proprietary information pertaining to a fee payer, except a fee payer which is a public agency, which was submitted to the board in a report or return required by this part, or permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by Section 45981 or this section. However, the Governor may, by general or special order, authorize examination of the records maintained by the board under this part by other state officers, by officers of another state, by the federal government if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.(Amended by Stats. 2010, Ch. 654, Sec. 27. (SB 1494) Effective January 1, 2011.)
CA Rev & Tax Code § 45983 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 9 - Disclosure of Information|Section 45983.

45983.  Notwithstanding Section 45982, the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 45984 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW|CHAPTER 9 - Disclosure of Information|Section 45984.

45984.  Nothing in this chapter limits or increases public access to information on any aspect of solid waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances.(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
CA Rev & Tax Code § 46001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46001.

46001.  This part shall be known and may be cited as the Oil Spill Response, Prevention, and Administration Fees Law.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46001.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46001.5.

46001.5.  (a) The California Department of Tax and Fee Administration may adopt regulations relating to the administration and enforcement of this part pursuant to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code).(b) An emergency regulation adopted pursuant to amendments made to this part by Senate Bill 861 of the 2013–14 Regular Session or by Assembly Bill 148 of the 2021–22 Regular Session shall be deemed an emergency and necessary to avoid serious harm to the public peace, health, safety, or general welfare for the purposes of Sections 11346.1 and 11349.6 of the Government Code, and the California Department of Tax and Fee Administration is hereby exempt from the requirement that it describe facts showing the need for immediate action and from review by the Office of Administrative Law.(Amended by Stats. 2021, Ch. 115, Sec. 83. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46002.

46002.  The collection and administration of the fees referred to in Sections 46051 and 46052 shall be governed by the definitions contained in Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code and this part.(Amended by Stats. 2014, Ch. 35, Sec. 158. (SB 861) Effective June 20, 2014.)
CA Rev & Tax Code § 46003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46003.

46003.  Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46004.

46004.  The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46005.

46005.  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as possible.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46006.

46006.  “Administrator” means the person appointed by the Governor pursuant to Section 8670.4 of the Government Code to implement the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code).(Amended by Stats. 2014, Ch. 35, Sec. 159. (SB 861) Effective June 20, 2014.)
CA Rev & Tax Code § 46007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46007.

46007.  “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.(Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46008.

46008.  “Barrel” means 42 gallons of crude oil, petroleum products, or renewable fuel.(Amended by Stats. 2021, Ch. 115, Sec. 85. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46009.

46009.  “Board” means the State Board of Equalization.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46010.

46010.  “Crude oil” means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity.(Amended by Stats. 2014, Ch. 35, Sec. 162. (SB 861) Effective June 20, 2014.)
CA Rev & Tax Code § 46011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46011.

46011.  (a) “Facility” means any of the following located in state waters or located where an oil spill may impact state waters:(1) A building, structure, installation, or equipment used in oil exploration, oil well drilling operations, oil production, oil refining, oil storage, oil gathering, oil processing, oil transfer, oil distribution, or oil transportation.(2) A marine terminal.(3) A pipeline that transports oil.(4) A railroad that transports oil as cargo.(5) A drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform.(6) A renewable fuel production facility.(7) A renewable fuel receiving facility.(b) “Facility” does not include any of the following:(1) A vessel, except a vessel located and used for any purpose described in paragraph (5) of subdivision (a).(2) An owner or operator subject to Chapter 6.67 (commencing with Section 25270) of or Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code.(3) Operations on a farm, nursery, logging site, or construction site that are either of the following:(A) Do not exceed 20,000 gallons in a single storage tank.(B) Have a useable tank storage capacity not exceeding 75,000 gallons.(4) A small craft refueling dock.(Amended by Stats. 2021, Ch. 115, Sec. 86. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46012.

46012.  “Designated amount” means an amount equal to one hundred nine million seven hundred fifty thousand dollars ($109,750,000), subject to the following:(a) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be retained in the Oil Spill Response Trust Fund as cash.(b) Fifty-four million eight hundred seventy-five thousand dollars ($54,875,000) shall be accessible in the Oil Spill Response Trust Fund in the form of financial security obtained by the Treasurer.(Amended by Stats. 1996, Ch. 362, Sec. 14. Effective January 1, 1997.)
CA Rev & Tax Code § 46013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46013.

46013.  “Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.(Amended by Stats. 2014, Ch. 35, Sec. 165. (SB 861) Effective June 20, 2014.)
CA Rev & Tax Code § 46017 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46017.

46017.  “Marine terminal” means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges. For purposes of this part, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of Section 25270.2 of the Health and Safety Code.(Amended by Stats. 2021, Ch. 115, Sec. 87. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46020 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46020.

46020.  “Person” means any individual, trust, firm, joint stock company, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, and the state or any department or agency thereof, and the federal government, or any department or agency thereof, to the extent permitted by law.(Amended by Stats. 1994, Ch. 1200, Sec. 76. Effective September 30, 1994.)
CA Rev & Tax Code § 46021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46021.

46021.  “Petroleum products” means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than 5 percent of petroleum products.(Amended by Stats. 2021, Ch. 115, Sec. 88. (AB 148) Effective July 22, 2021.)
CA Rev & Tax Code § 46022 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46022.

46022.  “Pipeline” means any pipeline used at any time to transport crude oil or petroleum products.(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
CA Rev & Tax Code § 46023 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES|CHAPTER 1 - General Provisions and Definitions|Section 46023.

46023.  “Refinery” means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities.(Amended by Stats. 2021, Ch. 115, Sec. 89. (AB 148) Effective July 22, 2021.)