Cal. Rev. & Tax. Code § 46028
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
“Tanker” means any self-propelled, waterborne vessel, constructed or adapted for the carriage of crude oil or petroleum products in bulk or in commercial quantities as cargo.
“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.