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Cal. Rev. & Tax. Code § 46028

General Provisions and Definitions

Known as the Oil Spill Response, Prevention, and Administration Fees Law

The act spans §§ 46001–46751 (158 sections).

Amended by Stats. 2021, Ch. 115, Sec. 92

“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.

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