California Revenue and Taxation Code Section 46028

CA Rev & Tax Code § 46028 (2017)  

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

(Amended by Stats. 2014, Ch. 35, Sec. 178. (SB 861) Effective June 20, 2014.)

Last modified: October 25, 2018