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
§ 46029
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
“Vessel” means a tanker or barge as defined in this chapter.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
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