Cal. Rev. & Tax. Code § 46025

Current through the 2023 Legislative Session.

Section 46025 - "Ship," "shipment," or "shipped"

"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.

Ca. Rev. and Tax. Code § 46025

Added by Stats 2021 ch 115 (AB 148),s 91, eff. 7/22/2021.