Section 46101 - Registration with board(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.Ca. Rev. and Tax. Code § 46101
Amended by Stats 2021 ch 115 (AB 148),s 94, eff. 7/22/2021.Amended by Stats 2015 ch 108 (AB 815),s 4, eff. 1/1/2016.Amended by Stats 2014 ch 35 (SB 861),s 179, eff. 6/20/2014.