California Revenue and Taxation Code Section 60047.1

CA Rev & Tax Code § 60047.1 (2017)  

“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.

(Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Last modified: October 25, 2018