California Revenue and Taxation Code 43806 – (a) “Surface transporter” means any surface transporter required …
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(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to § 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.
(Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)