“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
(Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)
Rev. & Tax. Code § 46028, under General Provisions and Definitions.
Rev. & Tax. Code § 46028
“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.
(Amended by Stats. 2021, Ch. 115, Sec. 92. (AB 148) Effective July 22, 2021.)