BlackletterCalifornia law

Revenue and Taxation Code § 60049.1

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60049.1Official source ↗

Added by Stats. 2001, Ch. 429, Sec. 48. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

“Vessel operator” means any person that operates or otherwise controls a vessel.