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

§ 46028

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.

(Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)

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California Revenue and Taxation Code

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