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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 46028


46028. "Tanker." "Tanker" means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.

History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, substituted "a self-propelled vessel that is" for "any self-propelled, waterborne vessel" after "Tanker" means", deleted "crude" after "for the carriage of", and deleted "or petroleum products" after "oil". Stats. 2021, Ch. 115 (AB 148), in effect July 22, 2021, added "waterborne" after "self-propelled" and deleted "that is," after "vessel".