Revenue and Taxation Code § 46007
‹ § 46006§ 46008 ›Open in browserleginfo ↗46007.
“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.
(Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)