California Revenue and Taxation Code

§ 43806

RTC § 43806 Effective Jan 1, 1995Div. 2 · Part 22.1

Statute text

(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.

Legislative history

Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.