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Cal. Rev. & Tax. Code § 46007

General Provisions and Definitions

Showing this section's text as in effect on January 1, 2013 (in force January 1, 2013 – January 1, 2021). View current text →

“Barges” means vessels that carry oil in commercial quantities as cargo but are not equipped with a means of self-propulsion.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.