California Revenue and Taxation Code
§ 46028
RTC § 46028 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 1
Statute text
View on leginfo.ca.gov“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
Legislative history
Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.