DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 1. General Provisions and Definitions 60001-60049.1
§ 60049
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
“Vessel” means a waterborne vessel used for transporting diesel fuel.
(Added by Stats. 2001, Ch. 429, Sec. 47. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
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