Revenue and Taxation Code § 46025
‹ § 46024§ 46027 ›Open in browserleginfo ↗46025.
“Ship,” “shipment,” or “shipped” means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed.
(Added by Stats. 2021, Ch. 115, Sec. 91. (AB 148) Effective July 22, 2021.)