{"data":{"id":"us-ca/rtc-60047","jurisdiction":"us-ca","citation":"RTC § 60047","heading":"","body":"“Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.","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":"823bb9d0597f635214e4bc4d48befc668826bd5a01956cdfb400bd7014bd6679","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60044","next":"us-ca/rtc-60047.1"},"notice":"GroundRules: Original legal text. Not legal advice."}