Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 1. General Provisions and Definitions

Section 46007

46007. "Barges." "Barges" means vessels that carry oil in commercial quantities as cargo but are not equipped with a means of self-propulsion.

Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, replaced former provisions which read, "any relatively flat-bottomed, waterborne vessel which is propelled by being pulled or pushed by another vessel, and is constructed or adapted to carry crude oil or petroleum products in commercial quantities as cargo."