California Revenue and Taxation Code 1016 – As used in this article, “intrastate water carrier” means a person …
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As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 1016
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19