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Business Taxes Law Guide – Revision 2022
 

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7343


7343. "Vessel." "Vessel" means a waterborne vessel used for transporting motor vehicle fuel.

History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "means a waterborne vessel used for transporting motor vehicle fuel" for "includes a barge and every description of motor craft, other than a seaplane on the water, used or capable of being used as a means of transportation on water" after ""Vessel"".


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.