California Revenue and Taxation Code Section 46007

CA Rev & Tax Code § 46007 (2017)  

“Barges” means vessels that carry oil in commercial quantities as cargo but are not equipped with a means of self-propulsion.

(Amended by Stats. 2014, Ch. 35, Sec. 160. (SB 861) Effective June 20, 2014.)

Last modified: October 25, 2018