Revenue and Taxation Code § 60047.1

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60047.1Official source ↗

Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.