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Cal. Rev. & Tax. Code § 46028

General Provisions and Definitions

Redline — January 1, 2011 → January 1, 2013.View current text →
As of January 1, 2013
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 vessel that is 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.