Section 7334.

Cal. Revenue and Taxation Code - RTC § 7334.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
“Refiner” includes any person that owns, operates, or otherwise controls a refinery.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements