California Revenue and Taxation Code
§ 46007
RTC § 46007 Effective Jul 22, 2021Div. 2 · Part 24 · Ch. 1
Statute text
View on leginfo.ca.gov“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.
Legislative history
Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.