DIVISION 2. OTHER TAXES 6001-60709›PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW 43800-43810

§ 43806

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(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.

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

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California Revenue and Taxation Code

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