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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW
Section 43806.
Universal Citation: CA Rev & Tax Code § 43806 (2019)
43806.
(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.
(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
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