Revenue and Taxation Code § 60003
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“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.
(Amended by Stats. 2009, Ch. 545, Sec. 6. (AB 1547) Effective January 1, 2010.)