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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


60049. "Vessel." "Vessel" means a waterborne vessel used for transporting diesel fuel.

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