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2023 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 1 - General Provisions and Definitions
Section 46007.
Universal Citation:
CA Rev & Tax Code § 46007 (2023)
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46007. “Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.
(Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)
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