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Business Taxes Law Guide – Revision 2022
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 1. General Provisions and Definitions

Section 46007


46007. "Barge." "Barge" means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, replaced former provisions which read, "any relatively flat-bottomed, waterborne vessel which is propelled by being pulled or pushed by another vessel, and is constructed or adapted to carry crude oil or petroleum products in commercial quantities as cargo." Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, substituted "a vessel carrying" for "vessels that carry" after "Barge means", added ", petroleum products, or renewable fuel" after "oil".