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Business Taxes Law Guide – Revision 2022
 

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 1. General Provisions and Definitions.

Section 60049.1


60049.1. "Vessel operator." "Vessel operator" means any person that operates or otherwise controls a vessel.

History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.