Revenue and Taxation Code § 46007
CHAPTER 1. General Provisions and Definitions
“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.
CHAPTER 1. General Provisions and Definitions
“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.