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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 1. General Provisions and Definitions
Section 46028
46028. "Tanker." "Tanker" means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "a self-propelled vessel that is" for "any self-propelled, waterborne vessel" after "Tanker" means", deleted "crude" after "for the carriage of", and deleted "or petroleum products" after "oil". Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, added "waterborne" after "self-propelled" and deleted "that is," after "vessel".