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Cal. Rev. & Tax. Code § 46007

General Provisions and Definitions

Redline — January 1, 2013 → current.View current text →
Current — January 1, 2021
As of January 1, 2013
“Barges” means vessels that carry oil in commercial quantities as cargo but are not equipped with a means of self-propulsion.
“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.