California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 46024
# (a)
“Renewable fuel” means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to 5 percent petroleum product.
# (b)
“Renewable fuel production facility” means a facility that produces renewable fuel for blending or shipment.
# (c)
“Renewable fuel receiving facility” means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility.
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