§ 7331

Cal. Rev. & Tax. Code § 7331

7331

Effective Jan 1, 2001Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.