Revenue and Taxation Code § 46028
‹ § 46027§ 46029 ›Open in browserleginfo ↗46028.
“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
(Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)