DIVISION 2. OTHER TAXES 6001-60709›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029

§ 46007

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

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

(Amended by Stats. 2014, Ch. 35, Sec. 160. (SB 861) Effective June 20, 2014.)

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California Revenue and Taxation Code

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