{"data":{"id":"us-ca/rtc-60011","jurisdiction":"us-ca","citation":"RTC § 60011","heading":"","body":"“Refiner” includes any person that owns, operates, or otherwise controls a refinery.","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":"2386a9925440cd03e6ed00f82ab62e56746ca6aa80b20eb6a4bd592748563bae","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60010","next":"us-ca/rtc-60012"},"notice":"GroundRules: Original legal text. Not legal advice."}