§ 46007

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“Barge” means a vessel carrying oil, petroleum products, or renewable fuel in commercial quantities as cargo but are not equipped with a means of self-propulsion.

(Amended by Stats. 2021, Ch. 115, Sec. 84. (AB 148) Effective July 22, 2021.)

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California Revenue and Taxation Code

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