BlackletterCalifornia law

Revenue and Taxation Code § 60009

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60009Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.