California Revenue and Taxation Code
§ 60047.1
RTC § 60047.1 Effective Oct 2, 2001Div. 2 · Part 31 · Ch. 1
Statute text
View on leginfo.ca.gov“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
Legislative history
Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.