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 46028

46028. "Tanker." "Tanker" means a self-propelled vessel that is constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.

Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "a self-propelled vessel that is" for "any self-propelled, waterborne vessel" after "Tanker" means", deleted "crude" after "for the carriage of", and deleted "or petroleum products" after "oil".