Revenue and Taxation Code § 43806
‹ § 43805§ 43807 ›Open in browserleginfo ↗43806.
(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.
(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)