DIVISION 2. OTHER TAXES 6001-61050›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 · 2026-09 edition · updated 2026-10-03 · California

“Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.

(Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)

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California Revenue and Taxation Code

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