California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 43806
Official textleginfo.legislature.ca.govlast amended
# (a)
“Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.
# (b)
Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.
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