BlackletterCalifornia law

Revenue and Taxation Code § 46028

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46028Official source ↗

Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.

“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.