BlackletterCalifornia law

Revenue and Taxation Code § 7344

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7344Official source ↗

Amended by Stats. 2001, Ch. 429, Sec. 17. 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.