Cal. Rev. & Tax. Code § 46007
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
“Barges” means 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.
“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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.