Revenue and Taxation Code section 46028

“Tanker” means a self-propelled waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo.

Source: Section 46028, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46028. (updated Jul. 22, 2021; accessed Jul. 21, 2025).

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Up to date

Verified:
Jul. 21, 2025

§ 46028's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_46028

Original Source: Section 46028, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46028. (last accessed May 12, 2025).