{"data":{"id":"us-ca/rtc-60004","jurisdiction":"us-ca","citation":"RTC § 60004","heading":"","body":"“Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f68ced488022bd465ff0b3bb93d892a2e3ca703f4b487dfa6255e00a85a18464","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60003.1","next":"us-ca/rtc-60005"},"notice":"GroundRules: Original legal text. Not legal advice."}